# EDGAR Filing Document

**Accession Number:** 0001787518
**File Stem:** 0001213900-25-062359
**Filing Date:** 2025-7
**Character Count:** 3459
**Document Hash:** 7bf0d8f13c7bd80a026444633e1953e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-062359.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-062359

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250709

**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:** 0930

**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:** Brilliant Acquisition Corp
- **DATE OF NAME CHANGE:** 20190909

**NUKKLEUS INC.**

**575 Fifth Avenue, 14th Floor**

**New York, New York 10017**

**(212) 791-4663**

July 8, 2025

<u>Via Edgar</u>

Ms. Angela Lumley

Office of Trade and Services

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

---

| | |
|:---|:---|
| 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** 

Ms. Lumley:

The following responses address the comments of the Staff (the "Staff") as set forth in your letter (the "Comment Letter") relating to the Annual Report on Form 10-KT for the year ended December 31, 2024 (the "Form 10-K") and the Form 10-Q for the fiscal quarter ended March 31, 2025 ("Form 10-Q"), of Nukkleus Inc. ("Nukkleus" or the "Company").

<u>Form 10-KT for Period Ended December 31, 2024</u>

<u>Item 9A. Controls and Procedures, page 56</u>

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 explicitly state, if true, that your internal control over financial reporting is not effective.

**Response**

We have amended the Form 10-K and Form 10-Q to amend the filings to disclose that the disclosure controls and procedures were not effective and amend the Form 10-K to disclose that the internal control over financial reporting is not effective.

Please do not hesitate to contact our attorney, Stephen Fleming, at 516-902-6567 if you have any questions or comments. Thank you.

---

| |
|:---|
| Very truly yours, |
| /s/ Menachem Shalom |
| Menachem Shalom, CEO |

---