# EDGAR Filing Document

**Accession Number:** 0002067592
**File Stem:** 0000000000-25-006599
**Filing Date:** 2025-6
**Character Count:** 4394
**Document Hash:** 1019629a79206e6c37a444d82fc5e32e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006599.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0000000000-25-006599

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** McKinley Acquisition Corp
- **CENTRAL INDEX KEY:** 0002067592
- **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:** 377-07987

**BUSINESS ADDRESS:**
- **STREET 1:** 75 SECOND AVENUE, SUITE 605
- **CITY:** NEEDHAM
- **STATE:** MA
- **ZIP:** 02494
- **BUSINESS PHONE:** 617-671-5148

**MAIL ADDRESS:**
- **STREET 1:** 75 SECOND AVENUE, SUITE 605
- **CITY:** NEEDHAM
- **STATE:** MA
- **ZIP:** 02494
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-041164

## Text-Extract

```

                                                            June 24, 2025

Peter Wright
Chief Executive Officer
McKinley Acquisition Corporation
75 Second Ave., Suite 605
Needham, MA 02494

       Re: McKinley Acquisition Corporation
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted June 17, 2025
           CIK No. 0002067592
Dear Peter Wright:

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

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our June 5, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted June 17,
2025
Summary
Initial Business Combination, page 11

1.     We acknowledge your response to prior comment 5. However, you continue
to state
       on page 13 that you would have priority over any subsequently formed
SPACs, which
       is inconsistent with your statement on page 74 that your sponsor,
officers and
       directors have complete discretion as to which blank check company they
choose to
       pursue a business combination and the order in which they pursue
business
       combinations for any of their existing or future blank check companies.
Please revise
       or advise.
 June 24, 2025
Page 2

Financial Statements
Statement of Cash Flows, page F-6

2.     We note your response to prior comment 16 and the removal of the
supplemental
       disclosure of non-cash investing and financing activities for both the
issuance of Class
       B ordinary shares, as well as promissory note - related party. Your
amended
       disclosure now reflects that these activities represent the issuance of
financial
       instruments in exchange for cash and not prepaid assets. Given your
disclosure
       elsewhere indicating that your liquidity needs have been satisfied in
part "through
       $25,000 paid by the sponsor[,]" tell us how you determined such
activities are cash
       related activities within the statement of cash flows, rather than
included in the
       supplemental disclosure only as non-cash financing activities consistent
with ASC
       230-10-45-1 and -50-4 guidance. Please advise and revise as necessary.
       Please contact Frank Knapp at 202-551-3805 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or Isabel Rivera at 202-551-3518 with any
other
questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Giovanni Caruso

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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