Company: MKLY
Filing Date: 2025-08-06
Form Type: CORRESP
Source: 0001213900-25-072480
Chunk: 0

Company: McKinley Acquisition Corp
Filing Date: 2025-08-06
Form: CORRESP
Chunk 0
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August 6, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Mckinley Acquisition Corporation |

Registration Statement on Form S-1, as amended
(File No. 333- 288439)

Ladies and Gentlemen,

On August 4, 2025, Clear Street
LLC, as the representative of the several underwriters, joined in the request of Mckinley Acquisition Corporation that the effective date
of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. ET on August 6,
2025, or as soon as thereafter practicable. We hereby withdraw our request until further notice.

<div align='center'>* * *

[Signature Page Follows]</div>

| Very truly yours, |                 |                   |
| CLEAR STREET LLC  |                 |                   |
| By:               | /s/ Ryan Gerety |                   |
|                   | Name:           | Ryan Gerety       |
|                   | Title:          | Managing Director |

<div align='center'>[Signature Page to UW Acceleration Request]</div>