Company: MKLY
Filing Date: 2025-08-05
Form Type: CORRESP
Source: 0001213900-25-072041
Chunk: 0

Company: McKinley Acquisition Corp
Filing Date: 2025-08-05
Form: CORRESP
Chunk 0
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<div align='center'>McKinley Acquisition Corporation

75 Second Avenue, Suite 605
Needham, MA 02494</div>

August 5, 2025

VIA EDGAR

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| RE: | McKinley Acquisition Corporation                         
 Registration Statement on Form S-1, as amended           
 Filed June 30, 2025                                      
 File No. 333-288439 (the “Registration Statement”)       |
|     | Withdrawal of Request for Acceleration of Effective Date |

Ladies and Gentlemen:

Reference is made to our letter
filed as correspondence via EDGAR on August 4, 2025 in which we requested the acceleration of the effective date of the above-referenced
Registration Statement for August 6, 2025, at 4:30 p.m. Eastern Time, in accordance with Rule 461 under the Securities
Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby
formally withdraw our request for acceleration of the effective date.

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