Company: MCGAU
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001213900-25-051716
Chunk: 1

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-06
Form: CORRESP
Chunk 1
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 to address the Staff’s comment.

| 3. | With a view toward disclosure, please tell us whether your sponsor is, is controlled by, has any members who are, or has substantial           
 ties with, a non-U.S. person. Also revise your filing to include risk factor disclosure that addresses how this fact could impact your         
 ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete        
 an initial business combination with a target company should the transaction be subject to review by a U.S. government entity, such as         
 the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential   
 targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government 
 review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination          
 and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity          
 in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless.                           |

Response:

We respectfully advise the Staff that our sponsor, a
limited liability company formed in the state of Delaware, is not controlled by, and does not have substantial ties with, any
non-U.S. persons. Notwithstanding the foregoing, in consideration of the Staff’s comment, the Company has included a risk factor on page 59 regarding
the possibility that an initial business combination may not be consummated if such initial business combination is subject to review
by a U.S. government entity, such as the Committee on Foreign Investment in the United States, or ultimately prohibited.

| 4. | We note the Company’s tabular presentation of dilution at quartile intervals which appears to limit maximum redemptions to be less           
 than 100% of shares being issued given that the adjusted NTBV is set at $5,000,001. We further note your disclosure on page 45 that the      
 Company does not have a specified maximum redemption threshold, which is inconsistent with the disclosure on page 101 noting “holders        
 of up to approximately 94.1% of our public shares may redeem their shares... as set forth in [y]our tender offer or proxy materials.”        
 Please tell us how you considered this redemption restriction in your disclosure throughout the prospectus given it appears that the Company 
 may not redeem