Company: NUTR
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001641172-25-004658
Chunk: 2

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: CORRESP
Chunk 2
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8 of the Amendment.

Financial Statements

Note 15 - Segment Information, page F-27

| 5. | We                                                                                                                                      
 note your disclosure in Note 15 that management has determined the Company has one reportable segment. We further note the disclosures  
 on page 69 which identify your reportable segments as B2B, B2C and Hotel Platform and your disclosures at page F-9 indicating that      
 you have five reportable operating segments, (i) Ticketing, (ii) Online advertisement, (iii) Hotel reservation, (iv) Hotel technology   
 platform software, and (v) Ancillary that you aggregate into one reportable segment. Please reconcile the inconsistencies between       
 these disclosures. In addition, the adoption of ASU 2023-07 includes disclosure requirements for entities that have a single reportable 
 segment. Expand your disclosures to address these new requirements as noted in ASC 280-10-50-20. You may also refer to the guidance     
 in ASC 280-10-55-15D through 55-15F.                                                                                                    |

Response: In response to the Staff’s comment, the Company has revised the relevant disclosure on pages 69 and F-9 of the Amendment.

Note 17 - Subsequent Events, page F-27

Response: In response to the Staff’s comment, the Company revised the relevant disclosure on pages F-27, Alt-3 and II-2 of the Amendment. The previous disclosure inadvertently indicated “issued” with respect to the Convertible Notes on October 18,2024, however, the Convertible Notes were converted on February 10, 2025.

Please do not hesitate to contact Lawrence Venick at (310) 728-5129 or Ted Paraskevas at (917) 974-3190 of Loeb & Loeb LLP with any questions or comments regarding this letter.

|                           | Sincerely,      |
|                           | /s/             
 Lawrence Venick |
|                           | Lawrence        
 Venick          |
| cc:                       
 Mr. Tjin Patrick Soetanto |                 |