Company: NUTR
Filing Date: 2025-05-12
Form Type: CORRESP
Source: 0001641172-25-009605
Chunk: 0

Company: NUSATRIP Inc
Filing Date: 2025-05-12
Form: CORRESP
Chunk 0
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May 12, 2025

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

| Re: | NusaTrip                                    
 Incorporated (the “Company”)                
 Amendment                                   
 No. 1 to Registration Statement on Form S-1 
 Filed                                       
 April 14, 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 30, 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.

Amendment No. 1 to Registration Statement on Form S-1

Relationship With and Separation From Society Pass, page 7

| 1. | Please                                                                                                                                 
 update the holdings of Society Pass after giving effect to this offering in your corporate organization chart to reflect its ownership 
 as disclosed on the cover page.                                                                                                        |

Response: In response to the Staff’s comment, the Company has amended the relevant amendments on pages 8, 10, 42 and 79 of the Amendment.

Dilution, page 39

| 2. | We                                                                                                                                
 note you revised the net tangible book value as of December 31, 2024 to ($0.58) per common share in the second paragraph. Please  
 revise or tell us why this amount was updated from the previously calculated ($0.43) per common share. In addition, please revise 
 or tell us why the pro forma as adjusted net tangible book value as of December 31, 2024 of $7,738,293 in the third paragraph has 
 not been updated to include the effect of increase in common shares to 3,750,000 in the initial public offering .                 |

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