Company: MKLY
Filing Date: 2025-06-16
Form Type: DRSLTR
Source: 0001213900-25-054877
Chunk: 4

Company: McKinley Acquisition Corp
Filing Date: 2025-06-16
Form: DRSLTR
Chunk 4
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 true,        
 highlight that the sponsor may remove itself as your sponsor before identifying a business combination. Address the consequences of such          
 removal to the company’s ability to consummate an initial business combination, including that any replacement sponsor could have                 
 difficulty finding a target.                                                                                                                      |

RESPONSE: The Company has added responsive
risk factor disclosure on page 76 of Amendment No. 1.

| 15. | For each person nominated or chosen to become a director, please revise to briefly discuss the specific experience, qualifications, 
 attributes, or skills that led to the conclusion that the person should serve as a director. See Item 401(e) of Regulation S- K.    |

RESPONSE: The Company has expanded the disclosure
on page 139 and elsewhere in Amendment No. 1 to discuss the specific experience, qualifications, attributes, or skills that led to the
conclusion that the person should serve as a director of the Company.

| 16. | Please tell us why you have reflected both the issuance of Class B ordinary shares as well as promissory note - related party as       
 cash flows from financing activities, as well as supplemental disclosure of non-cash investing and financing activities. Provide to us 
 the accounting literature relied upon and revise or advise as necessary.                                                               |

RESPONSE: The Company acknowledges the
Staff’s comment and has revised the Statement of Cash Flows to remove the supplemental disclosure of non-cash investing and
financing activities for both the issuance of Class B ordinary shares, as well as promissory note - related party accordingly, in
accordance with ASC 230-10-10-1.

Please call me at 212 407-4866 if you would like
additional information with respect to any of the foregoing. Thank you.

| Sincerely,          |
| /s/ Giovanni Caruso |
| Giovanni Caruso     |
| Partner             |