# EDGAR Filing Document

**Accession Number:** 0002067592
**File Stem:** 0001213900-25-072041
**Filing Date:** 2025-8
**Character Count:** 2232
**Document Hash:** 5472b4e222bb5d7cb51967cec4af549c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-072041.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0001213900-25-072041

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250805

**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 Avenue, Suite 605<br> Needham, MA 02494**

August 5, 2025

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

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **McKinley Acquisition Corporation<br> Registration Statement on Form S-1, as amended**<br> **Filed June 30, 2025**<br> **File No. 333-288439 (the "Registration Statement")** |
|  | **Withdrawal of Request for Acceleration of Effective Date** |

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Ladies and Gentlemen:

Reference is made to our letter filed as correspondence via EDGAR on August 4, 2025 in which we requested the acceleration of the effective date of the above-referenced Registration Statement for August 6, 2025, at 4:30 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

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

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