# EDGAR Filing Document

**Accession Number:** 0002067592
**File Stem:** 0001213900-25-071548
**Filing Date:** 2025-8
**Character Count:** 2317
**Document Hash:** 8739dbacb1e42700147bc9471655b54d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-071548.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0001213900-25-071548

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250804

**FILER**: 

**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:** CORRESP

**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

**McKinley Acquisition Corporation**

**75 Second Ave., Suite 605<br> Needham, MA 02494<br> 617-671-5148**

August 4, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE**: | **McKinley Acquisition Corporation (the "Company")** |
|  | **Registration Statement on Form S-1, as amended** <br> **(File No. 333-288439) (the "Registration Statement")**<br> **<u>Request for Acceleration of Effective Date</u>** |

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Ladies and Gentleman:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement to become effective on August 6, 2025 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

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| | | |
|:---|:---|:---|
| Very truly yours,**<br>McKinley Acquisition Corporation** | Very truly yours,**<br>McKinley Acquisition Corporation** | Very truly yours,**<br>McKinley Acquisition Corporation** |
| By: | /s/ Peter Wright | /s/ Peter Wright |
|  | Name: | Peter Wright |
|  | Title: | Chief Executive Officer |

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cc: Giovanni Caruso, Esq., Loeb & Loeb LLP