Company: NMP
Filing Date: 2025-05-05
Form Type: CORRESP
Source: 0001213900-25-039853
Chunk: 2

Company: NMP Acquisition Corp.
Filing Date: 2025-05-05
Form: CORRESP
Chunk 2
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 vote…, page 41

| 3. | We acknowledge your response to prior comment                                                                                                 
 14. We also note your disclosure here and on page 39 that your sponsor, officers and directors have agreed to vote any founder shares         
 and private placement shares held by them, as well as any public shares purchased during or after this offering, in favor of our initial      
 business combination. Please revise to reconcile these disclosures with your disclosure that such purchases would be structured in compliance 
 with Rule 14e-5 under the Exchange Act. Refer to Tender Offer Rules and Schedules Compliance and Disclosure Interpretation 166.01 for         
 guidance.                                                                                                                                     |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure in pages 17, 29, 42, 114, 137,
146 and 147 of the Registration Statement to reflect that public shares purchased in compliance with Rule 14e-5 under the Exchange Act
would not be voted in favor of approving the business combination transaction.

We may not be able to complete an initial business combination…, page 44

| 4. | We note your revisions made in response to prior                                                                                             
 comment 13 that the sponsor does not have any member who is a non-U.S. person. Please further revise to clarify whether any of the sponsor’s 
 members have substantial ties with a non-U.S. person, as requested in the comment.                                                           |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page 45 of the Registration
Statement to address the Staff’s comment.

Underwriting, page 70

| 5. | We note your response to prior comment 18. Please                                                                                      
 revise to include the private placement units and representative shares in your underwriter’s compensation table. Please Refer to Item 
 508(e) of Regulation S-K.                                                                                                              |

Response:The Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on page 172 of the Registration
Statement to address the Staff’s comment.

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We trust that this response
satisfactorily responds to your request. Should you require further information, please contact our legal counsel Blake Baron at (917)
546-7709.

| Sincerely,           |                         |
| /s/ Melanie Figueroa |                         |
| By:                  | Melanie Figueroa        |
| Title:               | Chief Executive