Company: MKLY
Filing Date: 2025-06-16
Form Type: DRSLTR
Source: 0001213900-25-054877
Chunk: 1

Company: McKinley Acquisition Corp
Filing Date: 2025-06-16
Form: DRSLTR
Chunk 1
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, board of directors, and strategic           
 advisors. Please identify these strategic advisors, their role, and whether they will receive any compensation for their services in this 
 offering or in connection with the initial business combination.                                                                          |

RESPONSE: The Company has revised the disclosure
in Amendment No. 1 to remove all references to any Company strategic advisors.

| 4. | Please revise to more fully discuss the prior SPAC experience of your sponsor, its affiliates, and any promoters, as applicable.                 
 For example, we note that Mr. Dooley appears to be the CEO of Everest Consolidator Acquisition Corporation, which pursued a business combination 
 with Unifund Financial Technologies, Inc. We also note that Mr. Rosenzweig was the CFO of Home Plate Acquisition Corporation, which appears      
 to have liquidated. See Item 1603(a)(3) of Regulation S-K.                                                                                       |

RESPONSE: The Company has expanded the disclosure
on page 8 of Amendment No. 1 to more fully discuss the prior SPAC experience of its sponsor, its affiliates, and any promoters.

| 5. | Please revise to reconcile your statements on page 13 and elsewhere that you do not believe the fiduciary duties or contractual            
 obligations of your officers or directors will materially affect your ability to complete your initial business combination, including     
 because you will have priority over any other SPACs they subsequently join, with your statement on page 73 that your sponsor, officers     
 and directors have complete discretion as to which blank check company they choose to pursue a business combination and the order in which 
 they pursue business combinations for any of their existing or future blank check companies.                                               |

RESPONSE: The Company has revised and reconciled
the disclosure on pages 13 and 73 of Amendment No. 1.

June 16, 2025

Page 3

| 6. | Please expand to briefly describe how the terms of additional financings may impact unaffiliated security holders. See Item 1602(b)(5) 
 of Regulation S-K.                                                                                                                     |

RESPONSE: The Company has expanded the disclosure
on page 13 of Amendment No. 1 to describe how the terms of additional financings may impact unaffiliated security holders.

| 7. | Please revise your tabular disclosure on page 14 to include the anti-dilution                                                                    
 rights of the founder shares and the $10,000 monthly fee you will pay to your sponsor for technology, software, computer systems, administrative