# EDGAR Filing Document

**Accession Number:** 0002077033
**File Stem:** 0000000000-25-010421
**Filing Date:** 2025-9
**Character Count:** 3978
**Document Hash:** ba2aeb4dce102fa5edbf78d0441bdedb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010421.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-010421

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-08262

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-021059

## Text-Extract

```

                                                            September 24, 2025

Shang Ju Lin
Chief Executive Officer
Miluna Acquisition Corp
12F, No. 43, Sec. 4
Cheng Kong Road
Taipei, Taiwan

       Re: Miluna Acquisition Corp
           Amendment No. 1 to Registration Statement on Form S-1
           Filed September 16, 2025
           File No. 333-289973
Dear Shang Ju Lin:

     We have reviewed your amended registration statement and have the
following
comment.

        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 September
12, 2025
letter.

Amendment No. 1 to Form S-1
Our warrant agreement provides a choice of forum provision that may limit a
warrant holder's
ability to bring a claim..., page 49

1.     We note your response to prior comment three and reissue the comment.
Specifically,
       we note your statement "Section 22 of the Securities Act creates
concurrent
       jurisdiction for state and federal courts over all suits brought to
enforce any duty or
       liability created by the Securities Act or the rules and regulations
thereunder. As a
       result, a court could determine that our exclusive forum provision is
unenforceable
       with respect to such claims and investors will not be deemed to have
waived
       compliance with the federal securities laws and rules and regulations
promulgated
 September 24, 2025
Page 2

       thereunder." Given that Section 9.3 of your Form of Warrant Agreement
provides that
       any action under the agreement, including any action arising under the
Securities Act
       can be brought and enforced in the courts of the State of New York or
the U.S.
       District Court for the Southern District of New York, please explain the
nature of the
       uncertainty with respect to the enforceability of the provision, as the
provision
       specifically provides for concurrent federal and state jurisdiction.
       Please contact Tracie Mariner at 202-551-3744 or Sasha Parikh at
202-551-3627 if
you have questions regarding comments on the financial statements and related
matters. Please contact Lauren Hamill at 303-844-1008 or Suzanne Hayes at
202-551-3675
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Sally Yin

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._