CORRESP Filing
NMP Acquisition Corp.
Date: June 4, 2025 · CIK: 0002054876 · Accession: 0001213900-25-051325
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286985
Referenced dates: May 20, 2025
Letter
June 4, 2025
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Eric McPhee, 202-551-3693
Shannon Menjivar, 202-551-3856
Catherine De Lorenzo, 202-551-3772
Pamela Long, 202-551-3765
Re: NMP Acquisition Corp.
Registration Statement on Form S-1
Filed May 6, 2025
File No. 333-286985
Ladies and Gentlemen:
NMP Acquisition Corp. (the " Company ," " we ," " us ," or " our ") confirms receipt of the letter dated May 20, 2025, from the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission ") with respect to the above-referenced filing. We are responding to the Staff's comments as set forth below. Concurrently with the submission of this response letter, the Company is filing a Registration Statement on Form S-1 (the " Registration Statement "). The Staff's comment is set forth below in bold, followed by the Company's response:
Form S-1 filed on May 6, 2025
Note 2 – Summary of Significant Accounting Policies
Recent Accounting Standards, page F-13
1. We note your disclosure that the Company reported its operations as a single reportable segment thus the new guidance in ASU 2023-07 does not affect your disclosures. Please note that the disclosure requirements in ASC 280 – Segment Reporting applies to all public entities including those that have a single reportable segment. Please revise your financial statements to include the required disclosures. Refer to ASC 280-10-50-20.
Response: In response to the Staff's comment, the Company has revised its financial statements to include the required disclosure in ASC 280 under "Note 8 – Segment Information".
***
We trust that this response satisfactorily responds to your request. Should you require further information, please contact our legal counsel Blake Baron at (917) 546-7709.
Sincerely,
/s/ Melanie Figueroa
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CORRESP 1 filename1.htm June 4, 2025 VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction 100 F. Street, N.E. Washington, D.C. 20549 Attention: Eric McPhee, 202-551-3693 Shannon Menjivar, 202-551-3856 Catherine De Lorenzo, 202-551-3772 Pamela Long, 202-551-3765 Re: NMP Acquisition Corp. Registration Statement on Form S-1 Filed May 6, 2025 File No. 333-286985 Ladies and Gentlemen: NMP Acquisition Corp. (the " Company ," " we ," " us ," or " our ") confirms receipt of the letter dated May 20, 2025, from the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission ") with respect to the above-referenced filing. We are responding to the Staff's comments as set forth below. Concurrently with the submission of this response letter, the Company is filing a Registration Statement on Form S-1 (the " Registration Statement "). The Staff's comment is set forth below in bold, followed by the Company's response: Form S-1 filed on May 6, 2025 Note 2 – Summary of Significant Accounting Policies Recent Accounting Standards, page F-13 1. We note your disclosure that the Company reported its operations as a single reportable segment thus the new guidance in ASU 2023-07 does not affect your disclosures. Please note that the disclosure requirements in ASC 280 – Segment Reporting applies to all public entities including those that have a single reportable segment. Please revise your financial statements to include the required disclosures. Refer to ASC 280-10-50-20. Response: In response to the Staff's comment, the Company has revised its financial statements to include the required disclosure in ASC 280 under "Note 8 – Segment Information". *** We trust that this response satisfactorily responds to your request. Should you require further information, please contact our legal counsel Blake Baron at (917) 546-7709. Sincerely, /s/ Melanie Figueroa By: Melanie Figueroa Title: Chief Executive Officer cc: Gabriel Miranda, Esq.