# EDGAR Filing Document

**Accession Number:** 0002054876
**File Stem:** 0001213900-25-051325
**Filing Date:** 2025-6
**Character Count:** 3169
**Document Hash:** 013726c817f4535e966f856b44a05b7f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-051325.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001213900-25-051325

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250604

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NMP Acquisition Corp.
- **CENTRAL INDEX KEY:** 0002054876
- **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:** 89 NEXUS WAY
- **STREET 2:** CAMANA BAY
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-9009
- **BUSINESS PHONE:** 3472047696

**MAIL ADDRESS:**
- **STREET 1:** 89 NEXUS WAY
- **STREET 2:** CAMANA BAY
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-9009

June 4, 2025

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

Division of Corporation Finance

Office of Real Estate & Construction

100 F. Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Eric McPhee, 202-551-3693 |
|  | Shannon Menjivar, 202-551-3856 |
|  | Catherine De Lorenzo, 202-551-3772 |
|  | Pamela Long, 202-551-3765 |
| **Re:** | **NMP Acquisition Corp.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed May 6, 2025** |
|  | **File No. 333-286985** |

---

Ladies and Gentlemen:

NMP Acquisition Corp. (the "<u>Company</u>," "<u>we</u>," "<u>us</u>," or "<u>our</u>") confirms receipt of the letter dated May 20, 2025, from the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") with respect to the above-referenced filing. We are responding to the Staff's comments as set forth below. Concurrently with the submission of this response letter, the Company is filing a Registration Statement on Form S-1 (the "<u>Registration Statement</u>"). The Staff's comment is set forth below in bold, followed by the Company's response:

**<u>Form S-1 filed on May 6, 2025</u>**

**<u>Note 2 – Summary of Significant Accounting Policies</u>**

**<u>Recent Accounting Standards, page F-13</u>**

**1.** **We note your disclosure that the Company reported its operations as a single reportable segment thus the new guidance in ASU 2023-07 does not affect your disclosures. Please note that the disclosure requirements in ASC 280 – Segment Reporting applies to all public entities including those that have a single reportable segment. Please revise your financial statements to include the required disclosures. Refer to ASC 280-10-50-20.** 

**Response:** In response to the Staff's comment, the Company has revised its financial statements to include the required disclosure in ASC 280 under "Note 8 – Segment Information".

**\*\*\***

We trust that this response satisfactorily responds to your request. Should you require further information, please contact our legal counsel Blake Baron at (917) 546-7709.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| <u>/s/ Melanie Figueroa</u> | <u>/s/ Melanie Figueroa</u> |
| By: | Melanie Figueroa |
| Title: | Chief Executive Officer |

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cc: Gabriel Miranda, Esq.