Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 0

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 0
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April 9, 2025

VIA EDGAR

Division of Corporation Finance

Office of Real Estate &
Construction

100 F. Street, N.E.

Washington, D.C. 20549

| Attention: | Eric McPhee, 202-551-3693          |
|            | Shannon Menjivar, 202-551-3856     |
|            | Catherine De Lorenzo, 202-551-3772 |
|            | Pam Long, 202-551-3765             |

| Re: | NMP Acquisition Corp.                    
 Draft Registration Statement on Form S-1 
 Filed February 10, 2025                  |
|:----|:-----------------------------------------|
|     | CIK No. 0002054876                       |

Ladies and Gentlemen:

NMP Acquisition Corp. (the “ Company,” “,” “,” or “”) confirms receipt of the letter datedMarch 6, 2025, from the staff (the “ Staff”) of the Securities and Exchange Commission (the “ Commission”) with respect to the above-referenced filing. We are responding to the Staff’s comments as set forth below. Concurrently with the submission of this response letter, the Company is filing Amendment No.1 to the above-referenced filing (the “ Amendment”). The Staff’s comment is set forth below in bold, followed by the Company’s response:

Draft Registration Statement on Form S-1

Cover Page

| 1. | Please describe the amount of compensation and securities received or to be received by the SPAC sponsor                                 
 and its affiliates. While your cover page describes conflicts of interest between the sponsor and unaffiliated shareholders due to the   
 low price paid for the founder shares, as well as other payments at the closing of the offering, it does not discuss securities that may 
 be issued in connection with anti-dilution provisions and loan conversions, which appear elsewhere in the prospectus. Please revise the  
 cover page to disclose the amount of all securities that may be issued to the sponsor, its affiliates and promoters and provide a cross  
 reference to any related sections in the prospectus. Please refer to Item 1602(a)(3) 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 of the Amendment
to address the Staff’s comment and to remove references of loan conversions in the Amendment given that those will not be convertible
into any securities of the Company