Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 5

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 5
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 that that our sponsor is not, is not controlled by, and does not have any substantial ties with, or any members who are or have
substantial ties with, a non-U.S. person.

Risks Relating to our Search for, Consummation of, or Inability to Consummate, a Business Combination and Post-Business Combination Risks

If we seek shareholder approval of our initial business combination, our sponsor, directors, officers, advisors and their affiliates..., page 34

| 14. | We note your disclosure here and elsewhere in the prospectus that your sponsor, directors, officers,                                            
 advisors and their affiliates may elect to purchase shares from public shareholders, that the price per share may be different from the         
 amount a shareholder would receive in redemption, and that the purpose of such purchases could be to vote such shares in favor of the           
 business combination. You also disclose that such purchases would be structured in compliance with Rule 14e-5 under the Exchange Act,           
 and state that the price would be no higher than the redemption price and that shares would not be voted in favor of approving the transaction. 
 Please revise to reconcile these conflicting disclosures. Refer to Tender Offer Rules and Schedules Compliance and Disclosure Interpretation    
 166.01 for guidance.                                                                                                                            |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the pages 25, 27, 45 and 113
of the Amendment to reconcile the conflicting disclosures.

General Risks Related to Our Business

The excise tax included in the Inflation Reduction Act of 2022 may decrease the value of our securities..., page 63

| 15. | We note your disclosure that the proceeds placed in the trust account and the interest earned will                                     
 not be used to pay for possible excise tax. Please revise to include disclosure that even if the funds in the trust account may not be 
 used to pay any excise tax, the non-redeeming shareholders may economically bear the impact of any such tax.                           |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page 76 and 77 of the Amendment
to include that non-redeeming shareholders may economically bear the impact of any such excise tax.

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Enforceability of Civil Liabilities, page 70

| 16. | Please tell us whether the information in this section is provided based on an opinion of your