Company: MKLY
Filing Date: 2025-08-04
Form Type: CORRESP
Source: 0001213900-25-071549
Chunk: 0

Company: McKinley Acquisition Corp
Filing Date: 2025-08-04
Form: CORRESP
Chunk 0
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August 4, 2025

Via EDGAR

United States Securities and Exchange Commission

Division of
Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549-3561

| Re: | Mckinley Acquisition Corporation                                      |
|     | Registration Statement on Form S-1, as amended (File No. 333- 288439) |

Ladies and Gentlemen:

In accordance with
Rule 461 under the Securities Act of 1933, as amended (the “Act”), Clear Street LLC, as the underwriter, hereby
joins Mckinley Acquisition Corporation in requesting that the Securities and Exchange Commission take appropriate action to cause the
Registration Statement on Form S-1 (File No. 333- 288439) (the “Registration Statement”) to become effective
on August 6, 2025, at 4:30 p.m., Eastern Standard Time, or as soon as practicable thereafter.

Pursuant to Rule
460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus
to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

The undersigned
advises that it will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent
applicable.

<div align='center'>[Signature Page Follows]</div>

| Very truly yours, |                   |
| CLEAR STREET LLC  |                   |
| By:               | /s/ Ryan Gerety   |
| Name:             | Ryan Gerety       |
| Title:            | Managing Director |

<div align='center'>Mckinley Acquisition Corporation – Underwriter’s Acceleration Request Letter</div>