# EDGAR Filing Document

**Accession Number:** 0002077033
**File Stem:** 0001493152-25-016328
**Filing Date:** 2025-9
**Character Count:** 1907
**Document Hash:** 6c46b245b5afd58e717e5e72324e67d8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-016328.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0001493152-25-016328

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250930

**FILER**: 

**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:** CORRESP

**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

**Miluna Acquisition Corporation**

**12F, No. 43, Cheng Gong Road, Sec 4, Neihu**

**Taipei, Taiwan**

September 30, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Miluna Acquisition Corporation** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-289973** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Miluna Acquisition Corporation, hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:30 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter.

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| | | |
|:---|:---|:---|
|  | Very truly yours, | Very truly yours, |
|  | Miluna Acquisition Corporation | Miluna Acquisition Corporation |
| | By: | */s/ Shang Ju Lin* |
|  |  | Shang Ju Lin |
|  |  | Chief Executive Officer |

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