Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 6

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 6
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 Cayman                                   
 Islands counsel. If so, please name counsel and ensure that counsel’s consent to the use of its name and opinion is filed as an exhibit 
 to the registration statement. Please see Item 101(g)(2) of Regulation S-K.                                                             |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page 83 of the Amendment to
provide the name of our Cayman Islands legal counsel.

Dilution, page 76

| 17. | We note redemptions in connection with a business combination cannot cause your net tangible assets                                    
 to fall below $5,000,001, thereby capping the maximum redemptions permitted. Please revise your dilution table, here and on your cover 
 page, to present dilution at quartile intervals based on percentages of your maximum redemption threshold. Refer to Item 1602(a)(4) of 
 Regulation S-K.                                                                                                                        |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the cover page and pages 27,
28, 38, 42, 86, 90, 113, 118, 120 and 154 of the Amendment to remove disclosures stating that we will not consummate our initial business
combination if we are unable to maintain net tangible assets of at least $5,000,001 upon the consummation of such business combination.

Underwriting, page 153

| 18. | You indicate on pages 154 and 155 that the private placement units and representative shares are considered                                    
 compensation by FINRA. Please revise to include the private placement units and representative shares in your description of the underwriter’s 
 compensation. Refer to Item 508(e) of Regulation S-K.                                                                                          |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the section titled “Underwriting”
starting on page 170 of the Amendment.

Signatures, page II-4

| 19. | Please include the signature of your authorized representative in the United States. See Instruction 
 2 to Signatures on Form S-1.                                                                         |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page II-5 of the Amendment.

General

| 20. | Please include disclosure advising of the dealer prospectus delivery obligation as required by Item 
 502(b) of Regulation S-K.                                                                           |

Response:The
Company