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CORRESP
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MOUNTAIN LAKE ACQUISITION CORP.

930 Tahoe Blvd STE 802 PMB 45

Incline Village, NV 89451

December 6, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 RE: Mountain Lake Acquisition Corp. (the “Company”)

Registration Statement on Form S-1

(File No. 333-281410) (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on December 10, 2024, or as soon thereafter as
practicable.

The Company hereby acknowledges
that:

 ● Should
                                            the Securities and Exchange Commission (the “Commission”) or the Staff, acting
                                            pursuant to delegated authority, declare the Registration Statement effective, it does not
                                            foreclose the Commission from taking any action with respect to the Registration Statement;

 ● The
                                            action of the Commission or the Staff, acting pursuant to delegated authority, in declaring
                                            the Registration Statement effective, does not relieve the Company from its full responsibility
                                            for the adequacy and accuracy of the disclosure in the Registration Statement; and

 ● The
                                            Company may not assert Staff comments and the declaration of effectiveness as a defense in
                                            any proceeding initiated by the Commission or any person under the federal securities laws
                                            of the United States.

If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

[Signature page follows]

    Very truly yours,

    Mountain Lake Acquisition Corp.

    By:
    /s/ Paul Grinberg

    Name:
    Paul Grinberg

    Title:
    Chief Executive Officer and Chairman of the Board