# EDGAR Filing Document

**Accession Number:** 0002077033
**File Stem:** 0001493152-25-016067
**Filing Date:** 2025-9
**Character Count:** 2756
**Document Hash:** dcfa4d55f876693ba9a296bded3674d8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-016067.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0001493152-25-016067

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250929

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Miluna Acquisition Corp
- **CENTRAL INDEX KEY:** 0002077033
- **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:** 10 E. 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 86 18721047071

**MAIL ADDRESS:**
- **STREET 1:** 10 E. 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**Miluna Acquisition Corp**

September 29, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Tracie Mariner |
|  | Sasha Parikh |
|  | Lauren Hamill |
|  | Suzanne Hayes |

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| | |
|:---|:---|
| **Re:** | **Miluna Acquisition Corp** |
|  | **Amendment No. 1 to Registration Statement on Form S-1** |
|  | **Submitted September 16, 2025** |
|  | **CIK No. 0002077033** |

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Ladies and Gentlemen:

This letter is in response to the letter dated September 24, 2025, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Miluna Acquisition Corp (the "Company," "we," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly. An Amendment No. 2 to Registration Statement on Form S-1 (the "Amendment No.2") is being submitted to accompany this letter.

*<u>Amendment No. 1 to Form S-1</u>*

*<u>Our warrant agreement provides a choice of forum provision that may limit a warrant holder's ability to bring a claim..., page 49</u>*

 

<u>Response</u>: We acknowledge the Staff's comment and respectfully advise the Staff that the disclosure on page 49 has been revised to address the comment.

\* \* \* \* \* \* \* \* \* \* \* \* \* \* \* \*

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Sally Yin, Esq., of Hunter Taubman Fischer & Li LLC, at (929) 226-4130.

Very truly yours,

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| | |
|:---|:---|
| */s/ Shang Ju Lin* | */s/ Shang Ju Lin* |
| Name: | Shang Ju Lin |
| Title: | Chief Executive Officer |

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cc: Ying Li, Esq. <br> Sally Yin, Esq. <br> Hunter Taubman Fischer & Li LLC