SEC Company Response from Miluna Acquisition Corp (MMTX, MMTXU, MMTXW) (CIK 0002077033) (MMTX) — Sep 30, 2025
Miluna Acquisition Corp (MMTX, MMTXU, MMTXW) (CIK 0002077033)
Date: Sept. 30, 2025 · CIK: 0002077033 · Accession: 0001493152-25-016328
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File numbers found in text: 333-289973
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CORRESP
1
filename1.htm
Miluna
Acquisition Corporation
12F,
No. 43,
Cheng
Gong Road, Sec 4, Neihu
Taipei,
Taiwan
September
30, 2025
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Re:
Miluna
Acquisition Corporation
Registration
Statement on Form S-1
File
No. 333-289973
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Miluna Acquisition Corporation, hereby respectfully requests acceleration
of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:30
p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter.
Very
truly yours,
Miluna
Acquisition Corporation
By:
/s/
Shang Ju Lin
Shang
Ju Lin
Chief
Executive Officer