# EDGAR Filing Document

**Accession Number:** 0001787518
**File Stem:** 0001213900-25-124578
**Filing Date:** 2025-12
**Character Count:** 2665
**Document Hash:** 336331500e656b77c625d5879e278d97
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-124578.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0001213900-25-124578

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**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:** 1231

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

**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:** Nukkleus Inc.
- **DATE OF NAME CHANGE:** 20240102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Brilliant Acquisition Corp
- **DATE OF NAME CHANGE:** 20190909

**Nukkleus Inc.**<br> 575 Fifth Avenue, 14<sup>th</sup> Floor<br> New York, NY 10017

December 22, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

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| | |
|:---|:---|
| Re: | Nukkleus Inc. |
|  | Registration Statement on Form S-1 |
|  | Filed December 17, 2025 |
|  | File No. 333-292209 |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nukkleus Inc. (the "**Company**") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292209) (the "**Registration Statement**") be accelerated so that the Company's Registration Statement will become effective on **Tuesday, December 23, 2025 at 4:30 p.m.** (Eastern Time), or as soon thereafter as practicable.

Please feel free to direct any questions or comments concerning this request to Robert Cohen, Esq. of McDermott Will & Schulte LLP at (212) 547-5885.

The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

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| | | |
|:---|:---|:---|
| **NUKKLEUS INC.** | **NUKKLEUS INC.** | **NUKKLEUS INC.** |
| By: | /s/ Menachem Shalom | /s/ Menachem Shalom |
|  | Name: | Menachem Shalom |
|  | Title: | Chief Executive Officer |

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cc: Robert Cohen, McDermott Will & Schulte LLP