Company: NUTR
Filing Date: 2025-04-14
Form Type: CORRESP
Source: 0001641172-25-004658
Chunk: 1

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: CORRESP
Chunk 1
---
-27, Alt-3 and II-2 of the Amendment. The previous disclosure inadvertently indicated “issued” with respect to the Convertible Notes on October 18,2024, however, the Convertible Notes were converted on February 10, 2025.

| ● | The                                                                                                                                  
 amounts disclosed in footnotes 1 and 2 to the table do not fully support the adjustments to calculate the additional paid in capital 
 on a Pro Forma and Pro Forma As Adjusted basis. Revise the amounts or clarify the additional balances included in the adjustments.   |

Response: In response to the Staff’s comment, the Company has revised the relevant disclosure on page 38 of the Amendment.

Management, page 80

| 3. | Please                                                                                                                             
 update the ages of your executive officers and directors. For example, we note that your CEO Tjin Patrick Soetanto has remained 52 
 since your first submission in 2023. See Item 401(a) and (b) of Regulation S-K.                                                    |

Response: In response to the Staff’s comment, the Company has amended the relevant disclosures on page 80 of the Amendment.

Executive Compensation, page 84

| 4. | We                                                                                                                               
 note your disclosure of 2024 compensation  , as well as the terms of employment agreements disclosed thereunder. However,        
 certain executive officer and director compensation differs materially from the terms of their employment agreements. When there 
 is any material variance, please disclose the material terms of each named executive officer and director’s compensation as      
 paid in 2024. See Item 402(o) of Regulation S-K.                                                                                 |

Response: In response to the Staff’s comment, the Company respectfully submits that the effectiveness of the respective employment agreements between Tjin Patrick Soetanto, Yee Siong Tan, Albert Nicolas, and Anson Neo and the Company is conditioned upon the effective date of the Company’s registration statement for the initial public offering. As a result, both Tjin Patrick Soetanto’s and Yee Siong Tan’s 2024 compensation align with their existing agreements with SOPA and both Albert Nicolas’ and Anson Neo’s 2024 compensation align with their existing agreements with PT Tunas Sukses Mandiri, a subsidiary of the Group. Further, the Company respectfully submits that only Heather Maynard’s employment agreement is currently effective. As a result, Ms. Maynard’s 2024 compensation aligns with her employment agreement as disclosed in exhibit 10.