As per the artist's comments, this is a commission for someone called xblade. It is an original character belonging to xblade named Wendy. From the description:

"this is Wendy, his Oc as a neko girl nya~"

So since the wendy tag is for the mascot for the Wendy's fast food chain, I created the wendy_(xblade) tag since the character is his. Also removed the wendy's tag since this image has nothing to do with wendy's.