Company: NMP
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001213900-25-039853
Chunk: 0

Company: NMP Acquisition Corp.
Filing Date: 2025-05-05
Form: CORRESP
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May 5, 2025

VIA EDGAR

Division of Corporation Finance

Office of Real Estate &
Construction

100 F. Street, N.E.

Washington, D.C. 20549

| Attention: | Eric McPhee, 202-551-3693          |
|            | Shannon Menjivar, 202-551-3856     |
|            | Catherine De Lorenzo, 202-551-3772 |
|            | Pam Long, 202-551-3765             |

| Re: | NMP Acquisition Corp.                    |
|     | Amendment No. 1 to                       |
|     | Draft Registration Statement on Form S-1 |
|     | Filed April 9, 2025                      |
|     | CIK No. 0002054876                       |

Ladies and Gentlemen:

NMP Acquisition Corp. (the
“,” “,” “,” or “”) confirms receipt of the letter
dated April 22, 2025, from the staff (the “”) of the Securities and Exchange Commission (the “”)
with respect to the above-referenced filing. We are responding to the Staff’s comments as set forth below. Concurrently with the
submission of this response letter, the Company is filing a Registration Statement on Form S-1 (the “”).
The Staff’s comment is set forth below in bold, followed by the Company’s response:

Amendment No. 1 to Draft Registration Statement on Form S-1

Sponsor Information, page 3

| 1. | Please revise the tables beginning on pages 3                                                                                              
 and 98 to disclose that officers and directors may receive finder’s fees, advisory fees, consulting fees or success fees, consistent with  
 disclosure on your cover page, and to disclose that the sponsor may transfer founder shares to your three director nominees for their      
 board service, and the number of shares, consistent with your disclosure on the cover page and on page 130. Please also add the expiration 
 date of the lock-up agreement with Maxim in the tabular disclosure of restrictions on transfers of SPAC securities.                        |

Response:The Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the cover page and
pages 3, 4, 6, 99, 100 and 102 of the Registration Statement to address the Staff’s comment and to reflect that the director nominees
will instead receive an indirect interest in an aggregate amount of 150,