Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 501

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 501
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 application of accounting principles, (ii) major issues as to the adequacy of the Company’s internal controls and any special audit steps adopted in light of material control deficiencies, (iii) analyses prepared by management and/or the independent auditors setting forth significant financial reporting issues raised and judgments made in connection with the preparation of the financial statements, including analyses of the effects of alternative GAAP methods on the financial statements, (iv) the effect of regulatory and accounting initiatives, as well as off-balance sheet arrangements, on the Company’s financial statements, and (v) the type and presentation of information to be included in earnings press releases, as well as any financial information and earnings guidance to be provided to analysts and rating agencies, including any proposed use of “pro forma” or “adjusted” non-GAAP information. |

| 4.3• |     | The statements set forth in the Registration Statement under the section related to “Legal Matters” are true and accurate in all material respects and that such statements constitute our Opinion.The Audit Committee shall receive, review and discuss reports from the independent auditors on (i) the major critical accounting policies and practices to be used, (ii) significant alternative treatments of financial information within GAAP that have been discussed with management, (iii) ramifications of the use of such alternative disclosures and treatments, (iv) any treatments preferred by the independent auditors, and (v) other material written communications between the independent auditors and management, such as any management letter or schedule of unadjusted differences. |

| 5.• | Qualifications | The Audit Committee shall review on a regular basis with the Company’s independent auditors any problems or difficulties encountered by the independent auditors in the course of any audit work, including management’s response with respect thereto, any restrictions on the scope of the independent auditors’ activities or on access to requested information, and any significant disagreements with management. The Audit Committee shall resolve any disagreements between management and the independent auditors regarding financial reporting. |

Our Opinion expressed above is subject to the following qualifications (the “ Qualifications”):

| 5.1• |     | Our Opinion is limited to the laws of Republic of Indonesia on the date hereof. We have made no investigation of, and do not express or imply any views on, the laws of any jurisdiction other than the laws of Republic of Indonesia. Accordingly, we express or imply no opinion directly or indirectly on the laws of any jurisdiction other than the laws of Republic of Indonesia;The Audit Committee shall discuss with management