Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 496

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 496
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 11 |

XXIX. AMENDMENT, MODIFICATION AND WAIVER

This Code may be amended or modified by the Board of Directors or a committee of the Board of Directors.

Any amendment or waiver of this Code for a director, executive officer or any financial or accounting officer at the level of the principal accounting officer or controller or above, may be made only by the Board of Directors, and must be promptly disclosed to shareholders if and as required by applicable law or the rules of the share exchange on which the Company’s shares are traded. Waivers with respect to other employees or applicable contractors may be made only by the Company’s Chief Executive Officer. Any waiver of this Code with respect to a conflict of interest transaction required to be disclosed pursuant to Item 404 of Regulation S-K promulgated under the Securities Act of 1933, as amended, must be approved in advance by the Company’s Audit Committee.

<div align='center'>* * * * *</div>

| 12 |

Exhibit 21.1

<div align='center'>List of Subsidiary of the Registrant</div>

| Subsidiary                           |     | Place            
 of Incorporation |
| NusaTrip                             
 International Pte Ltd.               |     | Singapore        |
| NusaTrip                             
 Singapore Pte Ltd.                   |     | Singapore        |
| NusaTrip                             
 Malaysia Sdn Bhd.                    |     | Malaysia         |
| PT                                   
 Tunas Sukses Mandiri                 |     | Indonesia        |
| Mekong                               
 Leisure Travel JSC                   |     | Vietnam          |
| Vietnam                              
 International Travel and Service JSC |     | Vietnam          |

Exhibit 23.1

| Onestop                    
 Assurance PAC              
 10                         
 Anson Road #06-15          
 International              
 Plaza                      
 Singapore,                 
 079903                     
 Email:audit@onestop-ca.com 
 Website:                   
 www.onestop-ca.com         |
| Email:                     
 contact@onestop-audit.com  |
| Website:                   
 www.onestop-audit.com      |

<div align='center'>Consent of Independent Registered Public Accounting Firm</div>

We hereby consent to the incorporation of our report
dated March 26, 202420, 2025 in the Registration
Statement on Form S-1, under the Securities Act of 1933, with respect to the carve-out combined and
consolidated balance sheets of NusaTrip Incorporated and subsidiaries (collectively, the “Company”) as of