Company: NMP
Filing Date: 2025-06-24
Form Type: CORRESP
Source: 0001213900-25-056932
Chunk: 0

Company: NMP Acquisition Corp.
Filing Date: 2025-06-24
Form: CORRESP
Chunk 0
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June 24, 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 |
|            | Pamela Long, 202-551-3765          |

| Re: | NMP Acquisition Corp.                                 
 Amendment No. 2 to Registration Statement on Form S-1 
 Filed June 12, 2025                                   |
|:----|:------------------------------------------------------|
|     | File No. 333-286985                                   |

Ladies and Gentlemen:

NMP Acquisition Corp. (the
“,” “,” “,” or “”) confirms receipt of the letter
dated June 16, 2025, from the staff (the “”) of the Securities and Exchange Commission (the “”)
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. 3 to the Registration Statement on Form S-1 (as amended, the “”). The Staff’s comment is set forth below in bold, followed by the Company’s response:

Amendment No. 2 to Form S-1

Summary

Sponsor Information, page 3

| 1. | We note your disclosure on page 3 that your sponsor may issue non-managing membership interests representing                                   
 indirect interests to acquire private placement units and founder shares, and disclosure on page 180 that Mitchell Silberberg & Knupp          
 LLP, your U.S. counsel may receive, indirectly through the receipt of non-managing membership interests of the sponsor, ordinary shares        
 in connection with legal fees. If the interests of counsel or any direct or indirect holder of any non-managing membership interests would     
 be material, please identify such holder and the nature and amount of their interests. Refer to Item 1603(a)(7). In addition, please disclose, 
 if known, the amount of any non-managing membership interests expected to be issued at or prior to the consummation of the offering, the       
 expected number of non-managing members and whether there is a maximum percentage interest that a non-managing sponsor member can hold