Company: NUTR
Filing Date: 2025-05-23
Form Type: CORRESP
Source: 0001641172-25-012204
Chunk: 0

Company: NUSATRIP Inc
Filing Date: 2025-05-23
Form: CORRESP
Chunk 0
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May 23, 2025

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

| Re: | NusaTrip                                    
 Incorporated (the “Company”)                
 Amendment                                   
 No. 2 to Registration Statement on Form S-1 
 Filed May 12, 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 May 21, 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.

Response: In response to the Staff’s comment, the Company has amended the relevant amendments on page 46 of the Amendment.

Financial Statements for the Years Ended December 31, 2024 and 2023

Note 15 - Segment Information, page F-27

| 2. | We note your revised segment disclosure at page F-27 states that your CODM reviews general and administrative expenses to manage, maintain 
 and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. However, your segment disclosure for    
 the interim period ending March 31, 2025 indicates that your CODM uses revenues to perform these same functions. Considering that you      
 disclose a single reportable segment managed on a consolidated basis, we would expect the required measure of segment profit or loss to    
 be consolidated net income. Please revise your disclosure or tell us why you do not view consolidated net income as the segment measure    
 of profit or loss used by your CODM. Refer to FASB ASC 280-10- 50-29(f).                                                                   |

Response: In response to the Staff’s comment, the Company has updated the relevant disclosure on pages F-27 and F-52 of the Amendment.

Please do not hesitate to contact Lawrence Venick at (310) 728