June 16, 2025

Melanie Figueroa
Chief Executive Officer
NMP Acquisition Corp.
555 Bryant Street, No. 590
Palo Alto, CA 94301

       Re: NMP Acquisition Corp.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed June 12, 2025
           File No. 333-286985
Dear Melanie Figueroa:

     We have reviewed your amended 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 this 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. Unless
we note
otherwise, any references to prior comments are to comments in our May 20, 2025
letter.

Amendment No. 2 to Form S-1
Summary
Sponsor Information, page 3

1.     We note your disclosure on page 3 that your sponsor may issue
non-managing
       membership interests representing indirect interests to acquire private
placement units
       and founder shares, and disclosure on page 180 that Mitchell Silberberg
& Knupp
       LLP, your U.S. counsel may receive, indirectly through the receipt of
non-
       managing membership interests of the sponsor, ordinary shares in
connection with
       legal fees. If the interests of counsel or any direct or indirect holder
of any non-
       managing membership interests would be material, please identify such
holder and the
       nature and amount of their interests. Refer to Item 1603(a)(7). In
addition, please
       disclose, if known, the amount of any non-managing membership interests
expected
 June 16, 2025
Page 2

       to be issued at or prior to the consummation of the offering, the
expected number of
       non-managing members and whether there is a maximum percentage interest
that a
       non-managing sponsor member can hold in your private placement units and
founder
       shares. Also clarify whether the private placement units and founder
shares that the
       non-managing members would hold an indirect interest in are part of or
are in addition
       to the 157,000 units to be purchased and the 3,498,333 founder shares
held by the
       sponsor.
       Please contact Eric McPhee at 202-551-3693 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please contact Catherine De Lorenzo at 202-551-3772 or Pamela Long at
202-551-
3765 with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Blake Baron, Esq