Company: NUTR
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001641172-25-004658
Chunk: 0

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: CORRESP
Chunk 0
---
April 14, 2025

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

| Re: | NusaTrip                     
 Incorporated (the “Company”) |
|     | Registration                 
 Statement on Form S-1        |
|     | Filed                        
 March 21, 2025               
 File                         
 No. 333-285997               |

Dear SEC Officers,

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated April 11, 2025 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Registration Statement on Form S-1 (the “Form S-1”). For the Staff’s convenience, the Staff’s comments have been stated below in their entirety, with the Company’s responses set out immediately underneath those comments. Please note that all references to page numbers in the responses are references to the page numbers in a revised Form S-1 (the “Amendment”), filed concurrently with the submission of this letter in response to the Staff’s comments.

Registration Statement on Form S-1

Explanatory Note, page 0

| 1. | Please                                                                                                                               
 revise to ensure that the language is accurately tailored to the facts of this new filing on Form S-1. In that regard, you currently 
 state: “The information included in this Post-Effective Amendment No. 1 amends the Registration Statement and the prospectus         
 contained therein. No additional securities are being registered under this Post-Effective Amendment No. 1....”.                     |

Response: In response to the Staff’s comment, the Company has removed the relevant disclosures under the Explanatory Note on page 0.

Capitalization, page 38

| 2. | Please                                                                                                                         
 revise your table and surrounding disclosure on page 38 to address the following items or explain why no revision is required: |

| ● | The                                                                                                                                 
 Pro Forma cash, short term liabilities and total liabilities including lease obligations balances appear to include an adjustment   
 for the $1,600,002 proceeds from the Convertible Notes offering. However, as the Convertible Notes were issued in fiscal year 2024, 
 it is unclear why these amounts are not included in the Actual (Audited) balances.                                                  |

Response: In response to the Staff’s comment, the Company has revised the relevant disclosure on pages F