# EDGAR Filing Document

**Accession Number:** 0002000756
**File Stem:** 0001829126-25-009997
**Filing Date:** 2025-12
**Character Count:** 2327
**Document Hash:** 142a2b06492ffa969c94538c7b7025b6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-009997.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001829126-25-009997

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** K Wave Media Ltd.
- **CENTRAL INDEX KEY:** 0002000756
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-ALLIED TO MOTION PICTURE PRODUCTION [7819]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 121 SOUTH CHURCH STREET
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **BUSINESS PHONE:** 904 665 3610

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 121 SOUTH CHURCH STREET
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9

**K Wave Media Ltd.**

121 South Church Street

George Town, Grand Cayman

KY1-1104

Cayman Islands

**VIA EDGAR**

December 15, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Rebekah Reed and Donald Field

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| | |
|:---|:---|
| **Re:** | **K Wave Media Ltd.** |
|  | **Registration Statement on Form F-1**<br> **Filed November 26, 2025**<br> **File No. 333-289396** |

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Dear Ms. Reed and Mr. Field:

K Wave Media Ltd., a Cayman Islands exempted company (the "Company"), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company's Registration Statement on Form F-1 (File No. 333-289396) (the "Registration Statement") be accelerated and that it be declared effective on December 17, 2025 at 4:30 p.m. Eastern Standard Time, or as soon as practicable thereafter.

Please contact Andrew M. Tucker of Duane Morris LLP by telephone at (202) 776-5248 or via email at ATucker@duanemorris.com as soon as the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| K Wave Media Ltd. | K Wave Media Ltd. |
| By: | /s/ Ted Kim |
| Name: | Ted Kim |
| Title: | Chief Executive Officer |

---