# EDGAR Filing Document

**Accession Number:** 0002067592
**File Stem:** 0000000000-25-007208
**Filing Date:** 2025-7
**Character Count:** 3923
**Document Hash:** 0b564bf955ca5372228280c7a98a371d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007208.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0000000000-25-007208

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250709

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07987

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-041164

## Text-Extract

```

                                                             July 9, 2025

Peter Wright
Chief Executive Officer
McKinley Acquisition Corporation
75 Second Ave., Suite 605
Needham, MA 02494

       Re: McKinley Acquisition Corporation
           Registration Statement on Form S-1
           Filed June 30, 2025
           File No. 333-288439
Dear Peter Wright:

       We have reviewed your 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.

Registration Statement on Form S-1 filed June 30, 2025
Exhibits

1.     Please revise Exhibit 10.2 for consistency with the Nasdaq Listing
Rules. More
       specifically, we note that the form trust account termination letter
attached as Exhibit
       A to the Investment Management Trust Agreement filed as Exhibit 10.2
states that
       "[o]n the Consummation Date (i) counsel for the Company shall deliver to
you written
       notification that the Business Combination has been consummated, or will
be
       consummated substantially, concurrently with your transfer of funds . .
. ." However,
       Nasdaq Listing Rule IM- 5101-2(a) states that "[a]t least 90% of the
gross proceeds
       from the initial public offering . . . must be deposited in a trust
account maintained by
       an independent trustee." It is unclear how the release of funds earlier
than the
       consummation of the initial business combination would comport with this
listing
       standard.
 July 9, 2025
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Frank Knapp at 202-551-3805 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or Isabel Rivera at 202-551-3518 with any
other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Giovanni Caruso

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._