Company: MKLY
Filing Date: 2025-06-16
Form Type: DRSLTR
Source: 0001213900-25-054877
Chunk: 0

Company: McKinley Acquisition Corp
Filing Date: 2025-06-16
Form: DRSLTR
Chunk 0
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| Loeb & Loeb LLP    
 345 Park Avenue    
 New York, NY 10154 | Main 212.407.4000 
 Fax 212.407.4990  |

Via Edgar

June 16, 2025

Benjamin Holt and Isabel Rivera
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Dear Mr. Holt and Ms. Rivera:

On behalf of our client, McKinley Acquisition Corporation
(the “Company”), we hereby provide a response to the comments issued in a letter dated June 5, 2025 (the “Staff’s Letter”) regarding the Company’s Draft Registration Statement on Form S-1 (the “Registration Statement”.
Contemporaneously, we are filing a revised Registration Statement via Edgar (the “Amendment No. 1”).

In order to facilitate the review by the staff
of the Securities and Exchange Commission (the “Staff”) of the Amendment No. 1, we have responded, on behalf
of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below
respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

| 1. | Where you provide a cross-reference to the locations of related disclosures regarding conflicts of interest, please expand to include 
 a cross-reference to related disclosures in the summary. See Item 1602(a)(5) of Regulation S-K.                                       |

RESPONSE: The Company has expanded the disclosure
on the cover page to include cross references regarding conflicts of interest to the related disclosures in the summary section of Amendment
No.1

June 16, 2025

Page 2

| 2. | As applicable, please revise to reconcile inconsistent disclosures regarding the terms of the underwriting agreement. More specifically, 
 your disclosure here and on page 181 states that the current portion of the underwriting discounts and commissions will depend on the    
 amount of the sponsor’s purchase price of the private placement units sourced by the underwriters. However, your disclosure in the       
 notes to the financial statements on page F-15 includes no such condition to the underwriter’s entitlement to the current portion        
 of the underwriting discount.                                                                                                            |

RESPONSE: The Company acknowledges the Staff’s
comment and has revised the disclosure on page F-15 accordingly.

| 3. | We note statements here and elsewhere that your sponsor group comprises your management team