Company: NMP
Filing Date: 2025-04-09
Form Type: DRSLTR
Source: 0001213900-25-030137
Chunk: 1

Company: NMP Acquisition Corp.
Filing Date: 2025-04-09
Form: DRSLTR
Chunk 1
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| 2. | Regarding conflicts of interest disclosures, please also cross-reference your risk factors under “Risks 
 Relating to Our Sponsor and Management Team.” See Item 1602(a)(5) of Regulation S-K.                    |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on the cover page of the Amendment
to cross-reference our risk factors under “Risks Relating to Our Sponsor and Management Team” where appropriate.

Prospectus Summary

Prior SPAC Experience, page 2

| 3. | We note your disclosure on page 5 that your chief executive officer has experience with raising capital                                     
 and executing public transactions through traditional initial public offerings and other alternative structures, such as SPAC transactions. 
 Please revise pages 2 and 85 to include a description of any prior experience of the SPAC sponsor, its affiliates, and any promoters in     
 organizing special purpose acquisition companies.                                                                                           |

Response:The
Company acknowledges the Staff’s comment and advises the Staff that it has revised its disclosure on pages 2 and 97 of the Amendment
to include any prior experience of the SPAC sponsor, its affiliates and any promoters in organizing special purpose acquisition companies.

Sponsor Information, page 3

| 4. | Please include cover page disclosure and revise your tabular and narrative disclosure on pages 3 and                                         
 86 to include all compensation and any additional securities issuances received or to be received, and the extent to which this compensation 
 and securities issuance may result in a material dilution of shareholders’ equity interests. We note your disclosure on pages 75, 82,        
 and 121 that in order to maintain the number of founder shares at 25% of issued and ordinary shares if you increase or decrease the size     
 of this offering, you will effect a capitalization, share dividend or share repurchase or redemption or other appropriate mechanism. Please  
 also disclose the possibility of additional founder shares being issued to maintain the sponsor’s 25% interest at the time of the business   
 combination pursuant to anti-dilution provisions, and the potential conversion of working capital loans to securities, as suggested by       
 disclosure on pages 14, 15, and 76. If any of your directors are affiliates of your sponsor or promoters of the company and will directly    
 or indirectly receive founder shares for their service, as referenced on page 114, please also disclose this, including the amount of        
 shares they will receive. Finally, please include in