Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 2

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 2
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 your tabular disclosure any other compensation paid or payable or securities issuable   
 to any of your officers and directors, as we note your statement on page 122 that they are deemed to be promoters. Please refer to Item      
 1602(a)(3) and (b)(6) and 1603(a)(6) of Regulation S-K.                                                                                      |

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, 18, 19, 98, 99 and 100 of the Amendment.

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| 5. | Please include in your tabular disclosure on page 4 the material terms of any agreement with the underwriter                                
 that restricts whether and when the SPAC sponsor and its affiliates may sell your securities. Also reconcile disclosure on pages 4, 13      
 and elsewhere in the prospectus regarding the length of time of the founder share lockup and the percentage of shares that will be released 
 from the lockup if the share price equals or exceeds $12.00 per share.                                                                      |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure pages 5 – 6 and 100 – 101 of the Amendment.

| 6. | Please disclose whether the members of the sponsor are permitted to transfer interests in the sponsor,     
 thereby indirectly transferring interests in the SPAC’s securities. See Item 1603(a)(6) of Regulation S-K. |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that the Amendment includes disclosure on pages 7, 64 and 101 – 102 to
reflect that, while there is no current intention to do so, we may approve an amendment or waiver of the letter agreement that would allow
the sponsor to directly, or members of our sponsor to indirectly, transfer founder shares and private placement units or membership interests
in our sponsor in a transaction in which the sponsor removes itself as our sponsor before identifying a business combination.

Private placement units and underlying securities, page 13

| 7. | We note that disclosure in this section is limited to the                                                                                   
 sponsor’s commitment to purchase 300,000 private placement units. Please revise to also discuss the private placement units to be purchased 
 by Maxim and additional private placement units to be purchased by the sponsor and Maxim if the over-allotment option is exercised.         |

Response:The
Company acknowledges the