Rev 11:17

17 saying: “We give you thanks, Lord God, the Almighty, the one who is and who was; because you have taken your great power, and reigned.

who were and who are – in Rev 1:4, Rev 1:8; and Rev 4:8, the similar salutations say: “who is, who was and who is to come.” This passage emphasizes that God has become “the Last Lord” – for “who is to come” has been dropped: “You have taken Your great power and You have begun to reign.”