Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 28

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 28
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controlled company,” and to the extent it relies on one or more of these exemptions,
holders of our Common Stock will not have the same protections afforded to stockholders of companies that are subject to all of the NASDAQ
corporate governance requirements.

In addition, upon the consummation of this offering,
Society Pass Incorporated will control 78.877.5% of the voting power of the Company’s outstanding voting
securities.

| 14 |

<div align='center'>IMPLICATIONS OF BEING AN EMERGING GROWTH COMPANY</div>

As a company with less than $1.235 billion in revenue
during our last fiscal year, we qualify as an “emerging growth company” as defined in the Jumpstart Our Business Startups
Act, or JOBS Act, enacted in April 2012, and may take advantage of reduced reporting requirements that are otherwise applicable to
public companies. These provisions include, but are not limited to:

● being permitted to present only two years
of audited financial statements and only two years of related Management’s Discussion and Analysis of Financial Condition and Results
of Operations in our filings with the SEC;

● not being required to comply with the auditor
attestation requirements in the assessment of our internal control over financial reporting;

● reduced disclosure obligations regarding executive
compensation in periodic reports, proxy statements and registration statements; and

● exemptions from the requirements of holding
a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.

We may take advantage of these provisions until the
last day of our fiscal year following the fifth anniversary of the date of the first sale of our Common Stock pursuant to this offering.
However, if certain events occur before the end of such five-year period, including if we become a “large accelerated filer,”
our annual gross revenues exceed $1.235 billion or we issue more than $1.0 billion of non-convertible debt in any three-year
period, we will cease to be an emerging growth company before the end of such five-year period.

In addition, Section 107 of the JOBS Act provides
that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the
Securities Act of 1933, as amended, or the Securities Act, for complying with new or revised accounting standards. We have elected to
take advantage of the extended transition period for complying with new or revised accounting standards and