Company: MCGAU
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001213900-25-051716
Chunk: 0

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: CORRESP
Chunk 0
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<div align='center'>YORKVILLE ACQUISITION CORP.
1012 Springfield Avenue
Mountainside, NJ 07092</div>

June 6, 2025

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

| Attention: | Jeffrey Lewis |

Mark Rakip
Catherine De Lorenzo
Jeffrey Gabor

| Re: | Yorkville Acquisition Corp. |

Registration Statement on Form S-1

Filed April 16, 2025

File No. 333-286569

Ladies and Gentlemen:

This letter is submitted on behalf of Yorkville
Acquisition Corp. (the “”) in response to the comments of the staff of the Division of Corporation Finance (the
“”) of the Securities and Exchange Commission with respect to the above-referenced Registration Statement on Form
S-1 submitted on April 16, 2025 (the “”), as set forth in your letter dated May 13, 2025, addressed
to Kevin McGurn, Chief Executive Officer of the Company (the “”). The Company is concurrently submitting
Amendment No. 1 to the Registration Statement (the “”), which includes changes that reflect
responses to the Staff’s comments.

For reference purposes, the text of the Comment
Letter has been reproduced herein with the response below the comment. For your convenience, we have italicized the reproduced Staff comments
from the Comment Letter. Defined terms used in this letter not otherwise defined have the meanings ascribed to such terms in the Amended
Registration Statement.

| 1. | Please revise paragraph 5 to specifically state whether the time frame may be extended beyond 24 months. See Item 1602(a)(1) of 
 Regulation S-K.                                                                                                                 |

Response:

We acknowledge the Staff’s comment and advise the Staff
that paragraph 5 has been revised to address the Staff’s comment.

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

| 2. | Please revise here and elsewhere as applicable to clearly identify the controlling persons of YA II PN, Ltd., who serve as the 
 sole managing member of your sponsor. Refer to Item 1603(a)(7) of Regulation S-K for guidance.                                 |

Response:

We acknowledge the Staff’s comment and advise the Staff
that the disclosure on pages 10, 117, and 157 have been revised