Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 503

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 503
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 52-53, Jakarta 12190

T +62 21 5010 5700

Wwww.mataramlaw.com</div>

| 3• |     | The Audit Committee shall review the adequacy and effectiveness of the Company’s internal control policies and procedures on a regular basis, including the responsibilities, budget and staffing of the Company’s audit function, as well as the need for any special audit procedures in response to material control deficiencies, through inquiry and discussions with the Company’s independent auditors and management. In addition, the Audit Committee shall review the reports prepared by management, and attested to by the Company’s independent auditors, assessing the adequacy and effectiveness of the Company’s internal controls and procedures, prior to the inclusion of such reports in the Company’s periodic filings as required under SEC rules. The Audit Committee shall review disclosure regarding the Company’s internal controls that are required to be included in SEC reports. |

| 5.5• |     | We may rely, as to matters of fact (but not as to legal conclusions), to the extent we deem proper, on certificates and confirmations of responsible officers of NusaTrip and searches conducted in Indonesia;The Audit Committee shall establish procedures for receiving, retaining and treating complaints received by the Company regarding accounting, internal accounting controls or auditing matters and procedures for the confidential, anonymous submission by employees of concerns regarding questionable accounting or auditing matters. |

| 5.6• |     | This Opinion is intended to be used in the context which is specifically referred to herein. It should be read as a whole and each paragraph of the Opinion should not be read independently; andThe Audit Committee shall review, approve and monitor the portions of the Company’s code of ethics applicable to its senior financial officers. |

| 5.7• |     | As used in this Opinion, the expression with reference to matters of fact refers to the current actual knowledge of the counsel of this firm who have worked on matters for NusaTrip in connection with the Offering and the Transaction contemplated thereunder. We have not undertaken any independent investigation to determine the existence or absence of any fact, and no inference as to our knowledge of the existence or absence of any fact should be drawn from our representation of NusaTrip or the rendering of this Opinion.The Audit Committee shall review and approve in advance any proposed related party transaction. |

| 6.• | Consent | The Audit Committee shall oversee compliance with the SEC requirements for disclosure of auditor’s services and Audit Committee member qualifications and activities. |

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