Company: MKLY
Filing Date: 2025-08-04
Form Type: CORRESP
Source: 0001213900-25-071548
Chunk: 0

Company: McKinley Acquisition Corp
Filing Date: 2025-08-04
Form: CORRESP
Chunk 0
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<div align='center'>McKinley Acquisition Corporation

75 Second Ave., Suite 605
Needham, MA 02494
617-671-5148</div>

August 4, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

| RE: | McKinley Acquisition Corporation (the “Company”)     |
|     | Registration Statement on Form S-1, as amended       
 (File No. 333-288439) (the “Registration Statement”) 
 Request for Acceleration of Effective Date           |

Ladies and Gentleman:

In accordance with Rule 461
under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission
take appropriate action to cause the Registration Statement to become effective on August 6, 2025 at 4:30 p.m., Eastern Time, or as soon
as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making
this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

| Very truly yours,                
 McKinley Acquisition Corporation |                  |                         |
| By:                              | /s/ Peter Wright |                         |
|                                  | Name:            | Peter Wright            |
|                                  | Title:           | Chief Executive Officer |

| cc: | Giovanni Caruso, Esq., Loeb & Loeb LLP |