Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 4

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 4
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Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on pages 34 – 37 and 132
– 136 of the Amendment 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, and
to revise the statement that fiduciary duties or contractual obligations of officers or directors will not materially affect our ability
to complete an initial business combination to state instead that they may affect our ability to complete our initial business combination.

Risk Factors, page 30

| 12. | We note the disclosure on pages 4 and 87 that in order to facilitate your initial business combination                                       
 or for any other reason determined by your sponsor in its sole discretion, your sponsor may surrender or forfeit, transfer or exchange       
 your founder shares, private placement rights or any of your other securities, including for no consideration, as well as subject any        
 such securities to earn-outs or other restrictions, or otherwise amend the terms of any such securities or enter into any other arrangements 
 with respect to any such securities. Please add risk factor disclosure about risks that may arise from the sponsor having the ability        
 to transfer your securities, directly or indirectly through the transfer of interests in the sponsor, or to remove itself as your sponsor    
 before identifying a business combination, including through the unconditional ability to transfer the founder shares or otherwise.          |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on pages 64 and 65 of the Amendment
to add a risk factor disclosure about risks that may arise from the sponsor having the ability to transfer your securities, directly or
indirectly through the transfer of interests in the sponsor, or to remove itself as your sponsor before identifying a business combination,
including through the unconditional ability to transfer the founder shares or otherwise.

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We may not be able to complete an initial business combination . . ., page 33

| 13. | We note your statement that your sponsor is not controlled by and does not have substantial ties with                                     
 a non-U.S. person. Please revise to state whether your sponsor has any members who are, or have substantial ties with, a non-U.S. person. |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page 44 of the Amendment to
state