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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

AI Filing Summary & Sentiment

File numbers found in text: 333-289973

Date
Sept. 30, 2025
Author
Chief
Form
CORRESP
Company
Miluna Acquisition Corp (MMTX, MMTXU, MMTXW) (CIK 0002077033)

Letter

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

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

Show Raw Text
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