Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 3

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 3
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 Staff’s comment and advises the Staff that it has revised its disclosure on page 17 of the Amendment.

Expressions of Interest, page 16

| 8. | Please revise here and elsewhere as appropriate to address whether you anticipate the purchases made   
 by non-managing sponsor members negatively impacting your ability to meet Nasdaq listing requirements. |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the cover page and pages 21
and 70 of the Amendment.

Anticipated expenses and funding sources, page 17

| 9. | Please disclose any plans to seek additional financings and how the terms of such financings may impact                                  
 unaffiliated shareholders. We note your risk factor disclosure on pages 45 and 55 that you may be required to seek additional financing, 
 including PIPE transactions, in order to complete a business combination. Please refer to Item 1602(b)(5) of Regulation S-K.             |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on pages 11, 23 and 106 of the
Amendment.

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Redemption rights for public shareholders upon completion of our initial business combination, page 19

| 10. | Please revise here and elsewhere as applicable, to include disclosure that interest included in the                                         
 per-share cash redemption price will be net of interest released to you to fund your working capital requirements as permitted withdrawals. |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised the applicable disclosures in the Amendment to
reflect that interest included in the per-share cash redemption price will be net of interest released to us to fund our working capital
requirements as permitted withdrawals.

Conflicts of Interest, page 26

| 11. | Please revise to discuss the various potential material financial conflicts of interest between the                                         
 sponsor, its affiliates and promoters and purchasers in the offering, including those that may arise in determining whether to pursue       
 a de-SPAC transaction. We note that this discussion is limited to conflicts around fiduciary duties and contractual obligations. See Item   
 1602(b)(7) of Regulation S-K. In addition, we note disclosure on page 8 that you do not believe fiduciary duties or contractual obligations 
 of officers or directors will materially affect your ability to complete an initial business combination. Please revise to provide the      
 basis for this statement.                                                                                                                   |

Response:The