<SEC-DOCUMENT>0001607062-24-000229.txt : 20250317
<SEC-HEADER>0001607062-24-000229.hdr.sgml : 20250317
<ACCEPTANCE-DATETIME>20240717143531
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ACCESSION NUMBER:		0001607062-24-000229
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NUSATRIP Inc
		CENTRAL INDEX KEY:			0002006468
		STANDARD INDUSTRIAL CLASSIFICATION:	TRANSPORTATION SERVICES [4700]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		28F AIA CENTRAL, JL. JEND. SUDIRMAN NO.
		STREET 2:		KAV. 48A, RT.5/RW.4, KARET, SEMANGGI
		CITY:			JAKARTA
		STATE:			K8
		ZIP:			12930
		BUSINESS PHONE:		62 838 3838 3848

	MAIL ADDRESS:	
		STREET 1:		28F AIA CENTRAL, JL. JEND. SUDIRMAN NO.
		STREET 2:		KAV. 48A, RT.5/RW.4, KARET, SEMANGGI
		CITY:			JAKARTA
		STATE:			K8
		ZIP:			12930
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<TYPE>DRSLTR
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">July 17, 2024</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify">VIA EDGAR TRANSMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 34px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">NusaTrip Incorporated (the &ldquo;<B>Company</B>&rdquo;)</FONT></TD></TR>
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    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Amendment No. 2 to Draft Registration Statement on Form S-1</FONT></TD></TR>
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    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">Submitted March 29, 2024</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">CIK No. 0002006468</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify">Dear SEC Officers,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify">As counsel for the Company and on its behalf,
this supplemental letter is being submitted in response to comments 11 to 14 issued in the letter dated April 18, 2024 from the Securities
and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) in which the staff of the Commission (the &ldquo;<B>Staff</B>&rdquo;) commented
on the above-referenced Registration Statement on Form S-1 (the &ldquo;<B>Form S-1</B>&rdquo;) and in response to the Company&rsquo;s
response letter dated July 5, 2024 filed by the Company. For the Staff&rsquo;s convenience, the Staff&rsquo;s comments have been stated
below in their entirety, with the Company&rsquo;s responses set out immediately underneath those comments. Please note that all references
to page numbers in the responses are references to the page numbers in the revised Form S-1 (the &ldquo;<B>Amendment</B>&rdquo;) filed
by the Company on July 5, 2024. No revisions have been made to the Amendment since its filing with the Commission on July 5, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><B><U>Amendment No. 2 to Draft Registration Statement
on Form S-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt"><U>Financial Statements<BR>
Note 3 Summary of Significant Accounting Policies, page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><B>11. Please provide segment information in your
footnotes as required by ASC 280-10-50 or tell us why you believe that you are not subject to this accounting standard.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><U>Response</U>: The disclosure on pages 46 and
F-9 of the Amendment has been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><B>12. We note that you recognized online advertising
revenue on a gross basis. Please tell us how you record expenses related to this type of revenue and why no costs of revenues have been
incurred to date.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><U>Response</U>: The disclosure on pages 41, 49
and F-12 of the Amendment has been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><U>Note 3 Summary of Significant Accounting Policies,
page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><B>13. We note your response to prior comment
34. Please clarify if you record revenue for your ancillary services on a gross or net basis. We reissue prior comment 34 in part. Refer
to ASC 606-10-55-36 through 55-40.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><U>Response</U>: The disclosure on pages 48 and
F-11 of the Amendment has been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><B>14. We note your online advertising services
are recognized on a gross basis at a &quot;point in time&quot;. However, you also indicate that advertising revenues are &quot;...recognized
ratably over the fixed term of the agreement as services are provided or upon relevant performance obligations being fulfilled through
the display of the advertisement...&quot; Please clarify timing of your revenue recognition for your online advertising services. We reissue
prior comment 36 in part.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify"><U>Response</U>: The disclosure
on page F-12 of the Amendment has been revised in accordance with the Staff&rsquo;s comment. The Company respectfully submits that revenue
is recognized &ldquo;over time&rdquo;, as the Agreement consists of a 12 months service period. The invoices are billed on a monthly
basis, and thus, revenue recognized is on a monthly basis following the performance of services during each invoice billing period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-left: 0pt; text-align: justify">Please do not hesitate
to contact Lawrence Venick at (310) 728-5129 or Ted Paraskevas at (917) 974-3190 of Loeb &amp; Loeb LLP with any questions or comments
regarding this letter.</P>

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    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Lawrence Venick</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Lawrence Venick</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">cc: Mr. Tjin Patrick Soetanto</P>





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