# EDGAR Filing Document

**Accession Number:** 0001787518
**File Stem:** 0000000000-25-006876
**Filing Date:** 2025-6
**Character Count:** 3878
**Document Hash:** e06e106c2e45ada8da95c38aeecbed3f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006876.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-006876

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nukkleus Inc.
- **CENTRAL INDEX KEY:** 0001787518
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 383912845
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-39341

**BUSINESS ADDRESS:**
- **STREET 1:** 575 FIFTH AVENUE, 14TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-791-4663

**MAIL ADDRESS:**
- **STREET 1:** 575 FIFTH AVENUE, 14TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Brilliant Acquisition Corp
- **DATE OF NAME CHANGE:** 20190909
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-041141

## Text-Extract

```

                                                            June 30, 2025

Menachem Shalom
Chief Executive Officer, Chief Financial Officer, and Director
Nukkleus Inc.
575 Fifth Ave, 14th Floor
New York, NY 10017

        Re: Nukkleus Inc.
            Form 10-KT for Period Ended December 31, 2024
            Form 10-Q for Fiscal Quarter Ended March 31, 2025
            File No. 001-39341
Dear Menachem Shalom:

       We have reviewed your filings and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-KT for Period Ended December 31, 2024
Item 9A. Controls and Procedures, page 56

1.     In your both your Form 10-KT for the period ended December 31, 2024 and
your
       Form 10-Q for the period ended March 31, 2025, you state your disclosure
controls
       and procedures were effective. Please tell us in detail how your
principal executive
       and financial officer was able to conclude your disclosure controls and
procedures
       were effective as of December 31, 2024 and March 31, 2025, despite:
           the existence of a material weakness in your internal control over
financial
           reporting on both dates and
           your inability to timely file these Forms 10-KT and 10-Q.
       Otherwise, amend your Form 10-KT for the period ended December 31, 2024
and
       your Form 10-Q for the period ended March 31, 2025 to state, if true,
that your
       disclosure controls and procedures were not effective. Refer to Items
307 and
       308(a)(3) of Regulation S-X, along with SEC Release No. 33-8809.

       In addition, amend your Form 10-KT for the period ended December 31,
2024 to
 June 30, 2025
Page 2

       explicitly state, if true, that your internal control over financial
reporting is not
       effective.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Angela Lumley at 202-551-3398 or Rufus Decker at
202-551-3769 if
you have any questions.

                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._