Company: MCGAU
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001213900-25-051716
Chunk: 2

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: CORRESP
Chunk 2
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 its public shares in an amount that would cause its net tangible assets to be less than $5,000,001.                           |

Response:

We acknowledge the Staff’s comment and advise the Staff
that the Company’s tabular presentation and related disclosure has been revised to reflect no maximum redemption threshold, addressing
the Staff’s comment.

United States Securities and Exchange Commission
June 6, 2025
Page Three

| 5. | To the extent you have a redemption limitation requiring net tangible book value to be no less than $5,000,001 to consummate your                  
 initial business combination, please amend your disclosure to present the number of ordinary shares redeemed and amounts paid for such             
 redemptions as quartile percentages of the maximum redemption, rather than based on the entire amount of shares to be sold to public shareholders. |

Response:

We acknowledge the Staff’s comment and advise the Staff
that the related disclosure has been revised to reflect no maximum redemption threshold, addressing the Staff’s comment.

| 6. | We note your disclosure herein identifying factors that raise substantial doubt about your ability to continue as a going concern.          
 However, we note the disclosure in your audited notes to financial statements that while the Company does not have sufficient liquidity     
 to meet its current obligations, management has determined it has access to funds from the sponsor to fund its working capital needs within 
 one year after the date that the financial statements were issued. Please reconcile these statements, and advise or revise as necessary.    |

Response:

We acknowledge the Staff’s comment and advise the Staff
that the Company has removed the disclosure stating substantial doubt about our ability to continue as a going concern on page 105,
which is now consistent with the disclosure in our audited notes to the financial statements, addressing the Staff’s comment.

| 7. | We note your disclosure on page 196 and elsewhere that the representative shares have been deemed compensation by FINRA. Please 
 revise to include these shares in the underwriter’s compensation table. Please refer to Item 508(e) of Regulation S-K.          |

Response:

We acknowledge the Staff’s comment and advise the Staff
that the underwriter’s compensation table and related disclosure have been revised to address the Staff’s comment.

United States Securities and Exchange Commission
June 6, 2025
Page Four

If you have any questions regarding the foregoing
responses or otherwise, please do not hesitate to contact Stephen P. Alicanti, of DLA Piper LLP (US), at (212) 335-