# EDGAR Filing Document

**Accession Number:** 0002000756
**File Stem:** 0001829126-26-002157
**Filing Date:** 2026-3
**Character Count:** 2293
**Document Hash:** a539291b35933b7ac540a7cf0f73f0e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-002157.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001829126-26-002157

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260310

**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**

March 10, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **K Wave Media Ltd.** |
|  | **Registration Statement on Form F-1** |
|  | **Filed February 23, 2026** |
|  | **File No. 333- 293646** |

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Ladies and Gentlemen:

K Wave Media Ltd., a Cayman Islands exempted company (the "<u>Company</u>"), 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. 333-293646) (the "<u>Registration Statement</u>") be accelerated and that it be declared effective on March 12, 2026 at 5:00 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 |

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