# EDGAR Filing Document

**Accession Number:** 0002051820
**File Stem:** 0000000000-25-007285
**Filing Date:** 2025-7
**Character Count:** 4419
**Document Hash:** 12494defb4b788c191998428f927e31d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007285.hdr.sgml**: 20250904

**ACCESSION NUMBER**: 0000000000-25-007285

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250710

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-286043

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0002051820-25-000021

## Text-Extract

```

                                                            July 10, 2025

Daniel B. Wolfe
Chief Executive Officer
Yukon New Parent, Inc.
c/o 180 Degree Capital Corp.
7 N. Willow Street, Suite 4B
Montclair, NJ 07042

       Re: Yukon New Parent, Inc.
           Amendment No. 3 to the Registration Statement on Form S-4
           Filed July 9, 2025
           File No. 333-286043
Dear Daniel B. Wolfe:

     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 July 8, 2025
letter.

Amendment No. 3 to the Registration Statement on Form F-1
General

1.     We note your revised disclosure and response to prior comment 2. Please
advise us
       why you believe the joint investor presentation after the announcement
of the merger,
       including the slide relating solely to Mount Logan's illustrative ROE,
does not relate
       to the disclosure on pages 21 and 124 and the Background of the Merger.
Please
       revise pages 21 and 124 to further clarify how the Mount Logan board
considered "the
       implied breakeven return on equity to shareholders of Mount Logan" in
making its
       recommendation to approve the transaction. For example, clarify the
quantification
       and assumptions underlying the phrase "implied breakeven," and explain
whether this
       was one of the material factors that "favored the conclusion" of the
board or whether it
 July 10, 2025
Page 2

       was a negative factor. For example, it is unclear if the "limited"
opportunity for the
       ROE to be accretive was considered by the board as a possible risk or
negative factor.
       With respect to the joint investor presentation, it is unclear if the
merger is expected to
       facilitate Mount Logan raising the illustrative $10 million equity
contribution, which
       appears to be a key assumption underlying the 26% ROE. Provide
corresponding
       disclosure in the Background of the Merger section to the extent
expected ROE
       opportunities were material to the discussions.
Control Persons and Principal Shareholders of Mount Logan, page 372

2.     Please revise to identify the natural persons who have or
       share voting and/or dispositive powers over the shares held by the
entities in the table.
       Please contact Lory Empie at 202-551-3714 or Robert Klein at
202-551-3847 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Robert Arzonetti at 202-551-8819 or James Lopez at 202-551-3536 with
any other
questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Finance
cc:   John Mahon, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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