# EDGAR Filing Document

**Accession Number:** 0002051820
**File Stem:** 0002051820-25-000073
**Filing Date:** 2025-7
**Character Count:** 2735
**Document Hash:** b878e18820493a4032c9d1659fdf014f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002051820-25-000073.hdr.sgml**: 20250904

**ACCESSION NUMBER**: 0002051820-25-000073

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250711

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Yukon New Parent, Inc.
- **CENTRAL INDEX KEY:** 0002051820
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTMENT ADVICE [6282]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 332698952
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7 N. WILLOW STREET
- **STREET 2:** SUITE 4B
- **CITY:** MONTCLAIR
- **STATE:** NJ
- **ZIP:** 07042
- **BUSINESS PHONE:** 9737464500

**MAIL ADDRESS:**
- **STREET 1:** 7 N. WILLOW STREET
- **STREET 2:** SUITE 4B
- **CITY:** MONTCLAIR
- **STATE:** NJ
- **ZIP:** 07042

**Yukon New Parent, Inc.**

c/o 180 Degree Capital Corp.

7 N. Willow Street, Suite 4B

Montclair, New Jersey 07042

July 11, 2025

**VIA EDGAR**

<br>United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

Attention: Robert Arzonetti

Re:&nbsp;&nbsp;&nbsp;&nbsp;Yukon New Parent, Inc.

Registration Statement on Form S-4, as amended (File No. 333-286043)

**Acceleration Request:**

**&nbsp;&nbsp;&nbsp;&nbsp;Requested Date: July 11, 2025**

**&nbsp;&nbsp;&nbsp;&nbsp;Requested Time: 4:00 p.m. Eastern Time**

Ladies and Gentlemen:

&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 461 of the Securities Act of 1933, as amended, Yukon New Parent, Inc. (the "<u>Company</u>") hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-286043), as amended (the "<u>Registration Statement</u>"), so that the Registration Statement may become effective at the "Requested Date" and "Requested Time" set forth above, or as soon thereafter as practicable.

&nbsp;&nbsp;&nbsp;&nbsp;Please contact John Mahon of Proskauer Rose LLP, counsel to the Company, at (202) 416-6828 or via email at jmahon@proskauer.com, with any questions you may have regarding this request. In addition, please notify Mr. Mahon by telephone when this request for acceleration has been granted.

Very truly yours,

<u>/s/ Daniel B. Wolfe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>Daniel B. Wolfe<br>President, Chief Financial Officer and Director

cc: Proskauer Rose

&nbsp;&nbsp;&nbsp;&nbsp;John Mahon

&nbsp;&nbsp;&nbsp;&nbsp;Joshua Apfelroth

&nbsp;&nbsp;&nbsp;&nbsp;Michael Ellis

Dechert LLP

&nbsp;&nbsp;&nbsp;&nbsp;Kenneth Young

&nbsp;&nbsp;&nbsp;&nbsp;Stephen Pratt

<br>