Company: NMP
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001213900-25-039853
Chunk: 1

Company: NMP Acquisition Corp.
Filing Date: 2025-05-05
Form: CORRESP
Chunk 1
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000 founder shares through membership interests in the sponsor
at or prior to the consummation of the offering.

| 2. | As requested in prior comment 5, please reconcile                                                                                          
 disclosures regarding the founder share lockup. In the tables beginning on pages 5 and 100, you state that the founder share lockup ends   
 6 months after the de-SPAC, or if the share closing price exceeds $12 for any 20 out of 30 trading day period beginning 150 days after     
 de-SPAC, which is also 6 months after the de-SPAC regardless of the share price. We note that you also state on page 18 (formerly page     
 13) and in several other places throughout your prospectus that if the share price is at least $12 per share for any 20 out of 30 trading  
 days after the de-SPAC, then 50% of the founder shares will be released from lock-up. Meanwhile, disclosure on page 36 states that the     
 founder shares will not be transferable until one year after completion of your initial business combination. Please revise these and      
 any other disclosures throughout the prospectus that discuss the founder share lockup to clearly disclose its duration and the terms of    
 the release of shares therefrom, including whether the duration is shortened and by what amount of time if there is a $12 or other minimum 
 share price, and whether there are circumstances in which only 50% or some other percentage of founder shares will be released from the    
 lockup.                                                                                                                                    |

Response:The Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure throughout the Registration
Statement to reflect that the lock-up for the founder shares will expire on the earlier of (i) six months after the date of the consummation
of an initial business combination; and (ii) such time that the closing price of the ordinary shares equals or exceeds $12.00 per share
(as adjusted for share sub-divisions, share dividends, reorganizations, recapitalizations and other similar transactions) for any 20 trading
days within any 30-trading day period commencing any time 75 days after the completion of the Company’s initial business combination.

Risk Factors

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, officers and directors have agreed to