Company: MCGAU
Filing Date: 2025-06-24
Form Type: CORRESP
Source: 0001213900-25-057152
Chunk: 0

Company: Yorkville Acquisition Corp.
Filing Date: 2025-06-24
Form: CORRESP
Chunk 0
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June 24, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Jeffrey Lewis
Mark Rakip
Catherine De Lorenzo
Jeffrey Gabor

| Re: | Yorkville Acquisition Corp.            |
|     | Registration Statement on Form S-1     
 Filed April 16, 2025, as amended       
 File No. 333-286569                    
 Acceleration Request                   
 Requested Date: June 26, 2025          
 Requested Time: 4:30 P.M. Eastern Time |

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Yorkville Acquisition Corp. (the “Registrant”) hereby
requests that the above-referenced Registration Statement on Form S-1 (File No. 333-286569) (the “Registration Statement”)
be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the
Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities
and Exchange Commission. The Registrant hereby authorizes Stephen P. Alicanti of DLA Piper LLP (US), counsel for the Registrant, to make
such request on the Registrant’s behalf.

We request that we be notified of the effectiveness
of the Registration Statement by telephone to Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783. Thank you for your assistance.

| Very truly yours,           |
| Yorkville Acquisition Corp. |
| /s/ Kevin McGurn            |
| Kevin McGurn                |
| Chief Executive Officer     |

| cc: | Stephen P. Alicanti (DLA Piper LLP (US)) |