# EDGAR Filing Document

**Accession Number:** 0002077033
**File Stem:** 0000000000-25-009943
**Filing Date:** 2025-9
**Character Count:** 6206
**Document Hash:** 7f0c77aa3eb5cb5da9f24787ec44d446
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009943.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-009943

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250912

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Miluna Acquisition Corp
- **CENTRAL INDEX KEY:** 0002077033
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08262

**BUSINESS ADDRESS:**
- **STREET 1:** 10 E. 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 86 18721047071

**MAIL ADDRESS:**
- **STREET 1:** 10 E. 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-021059

## Text-Extract

```

                                                            September 12, 2025

Shang Ju Lin
Chief Executive Officer
Miluna Acquisition Corp
12F, No. 43, Sec. 4
Cheng Kong Road
Taipei, Taiwan

       Re: Miluna Acquisition Corp
           Registration Statement on Form S-1
           Filed September 2, 2025
           File No. 333-289973
Dear Shang Ju Lin:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 20,
2025 letter.

Registration Statement on Form S-1
Cover Page

1.     We acknowledge your response to prior comment 4. In this regard, we note
that your
       response letter dated August 29, 2025 advises that ARC Group Limited has
received
       $100,000 compensation in cash for its services and will receive a
further $100,000
       compensation in cash for its services upon the successful completion of
the offering,
       and that the prospectus has been revised accordingly in numerous places
throughout.
       However, the cover page states that ARC Group Limited has received
$200,000
       compensation in cash for its services and will receive a further
$100,000
       compensation in cash for its services upon the successful completion of
the offering.
       Please reconcile these figures, or otherwise advise.
 September 12, 2025
Page 2

Prospectus Summary
General, page 3

2.     Please revise your disclosure on page 4 indicating that that Mr. Lin
currently serves as
       LBKX's chief executive officer and director to clarify whether Mr. Lin
is intended to
       refer to Mr. Shang Ju Lin or Mr. Ya Lu Lin. We note your disclosure on
page 6
       indicates that Mr. Shang Ju Lin currently serves as a director and chief
executive
       officer of BroluoC Acquisition Corp, but we also not that the
registration statement
       publicly filed by BoluoC Acquisition Corp on August 8, 2025 identified
Ya Lu Lin as
       the Chief Executive Officer.
Risk Factors
Our warrant agreement will provide a choice-of-forum provision..., page 49

3.     We note the revisions made in response to comment 12. However, your risk
factor
       disclosure does not appear consistent with Section 9.3 of the Warrant
Agreement.
       Note that Section 9.3 provides for concurrent federal and state
jurisdiction for claims
       arising under the Securities Act, but indicates that the provision
excludes claims
       arising under the Exchange Act or any other claim for which federal
courts are the
       sole and exclusive forum. Your risk factor discussion indicates that the
warrant
       agreement provision providing for concurrent jurisdiction does not apply
to causes of
       action brought under the Securities Act or the Exchange Act. Please
reconcile these
       disclosures, as well as your risk factor disclosure indicating there is
uncertainty
       related to the enforceability of the provision with respect to
Securities Act claims
       because Section 22 of the Securities Act provides for concurrent
jurisdiction.
"The nominal purchase price paid by our sponsor...", page 64

4.     We acknowledge your response to prior comment 13. In this regard, please
revise the
       footnotes to the table to provide a clear understanding of the factors
that are include in
       the calculations of the Initial implied value per public share and the
Implied value per
       share upon consummation of initial business combination.
Dilution, page 97

5.     In the tables depicting the pro forma net tangible book value (NTBV) per
share after
       this offering for each of the redemption scenarios on pages 99 and 100,
there appears
       to be calculation errors as the sum of the amounts in the columns
presented for the
       denominator do not equal the total presented. Please revise.

       In addition, please include disclosure, similar to that provided in your
response to
       prior comment 13, that describes the key assumptions used to calculate
NTBV per
       share, such as "working capital immediately after IPO."
 September 12, 2025
Page 3

       Please contact Tracie Mariner at 202-551-3744 or Sasha Parikh at
202-551-3627 if
you have questions regarding comments on the financial statements and related
matters. Please contact Lauren Sprague Hamill at 303-844-1008 or Suzanne Hayes
at 202-
551-3675 with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:   Sally Yin

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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