<SEC-DOCUMENT>0001213900-25-029869.txt : 20250815
<SEC-HEADER>0001213900-25-029869.hdr.sgml : 20250815
<ACCEPTANCE-DATETIME>20250408152601
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ACCESSION NUMBER:		0001213900-25-029869
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250408

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
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Nukkleus Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>575 Fifth Ave, 14th Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10017</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">April 8, 2025</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Via Edgar</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Keira Nakada</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Trade &amp; Service</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.25pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">Re:</TD><TD STYLE="text-align: justify">Nukkleus Inc.</TD>
</TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Form 10-K for Fiscal Year Ended
September 30, 2024 File</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-left: 0.75in; margin-top: 0pt; margin-bottom: 0pt; text-align: left">No. 001-39341</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Nakada:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following responses address
the comments of the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission as set forth in its letter dated
March 12, 2025 (the &ldquo;<B>Comment Letter</B>&rdquo;) relating to the Form 10-K for Fiscal Year End September 30, 2024 (the &ldquo;<B>Annual
Report</B>&rdquo;) of Nukkleus Inc. (the &ldquo;<B>Company</B>&rdquo;).&#8239;<B>&#8239;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For the Staff&rsquo;s convenience,
the Staffs&rsquo; comments have been stated below in their entirety, followed by the corresponding responses from the Company.<B>&#8239;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.75pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Form 10-K for Fiscal Year Ended
September 30, 2024</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Management&rsquo;s Discussion and Analysis
of Financial Condition and Results of Operations Results of Operations</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Gross Profit (Loss), page 52</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.75pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify">Please tell us why your cost of general support services decreased $25,000 monthly effective May 1, 2023.
In addition, describe to us any remaining obligations under the agreement with the supplier.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><U>Response</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company utilizes a supplier to
provide general support services to its customer under a general services agreement. For the period from October 1, 2022 through April
30, 2023, the minimum monthly payment required by supplier was $1,575,000. For the period from May 1, 2023 through December 31, 2023,
the minimum monthly payment to the supplier was reduced to $1,550,000 which resulted in the reduction to general support services of $25,000
monthly.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Notes to Consolidated Financial
Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Note 1 - Description of Business
and Basis of Presentation, page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.75pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify">On page F-34, you disclose that General Services Agreement that made up 100% of your revenues for your
general support services segment was terminated effective January 1, 2024. In addition, you disclose on page 2 that in November 2024 you
entered into an agreement to sell DRFQ, which appears to make up 100% of your financial services segment. Please tell us your considerations
of these components as held for sale or discontinued operations under ASC 205.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><U>Response</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Please see the clarifications below
under ASC 205-20 with respect to (1) the termination of the General Services Agreement, which accounted for 100% of the revenues of our
general support services segment, effective January 1, 2024, and (2) the agreement entered into in November 2024 to sell DRFQ, which represents
100% of our financial services segment. Below, we outline our analysis of these components as potential held-for-sale or discontinued
operations under ASC 205.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>A. Termination of the General Services
Agreement (General Support Services Segment)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The General Services Agreement, which
generated 100% of the revenues for our general support services segment, was terminated effective January 1, 2024. Under ASC 205-20-45-1,
a component of an entity qualifies as a discontinued operation if (a) the component has been disposed of or is classified as held for
sale, and (b) the disposal represents a strategic shift that has (or will have) a major effect on the entity&rsquo;s operations and financial
results.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In evaluating this termination, we considered
whether the general support services segment constitutes a &ldquo;component of an entity&rdquo; under ASC 205-20-20, which requires that
the operations and cash flows of the component can be clearly distinguished, operationally and for financial reporting purposes, from
the rest of the entity. While the general support services segment meets this criterion due to its separately identifiable revenues and
operations, the termination of the agreement effective January 1, 2024, does not meet the criteria for classification as &ldquo;held for
sale&rdquo; under ASC 205-20-45-9, as it involves the cessation of a contractual arrangement rather than an active plan to sell or dispose
of a component. The termination was a contractual event that concluded the operations of this segment without a disposal transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-align: justify; text-indent: 26pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Furthermore, we assessed whether the
termination represents a &ldquo;strategic shift&rdquo; under ASC 205-20-45-1C. Factors considered included the quantitative impact on our
consolidated revenues and operations, as well as the qualitative significance to our overall business strategy. For the fiscal year ended
September 30, 2024, the general support services segment contributed approximately 81% of our total consolidated revenues prior to its
termination. Management concluded that, while significant to the segment itself, the termination does not represent a major strategic
shift in the context of the Company&rsquo;s broader operations, which remain focused on operating as a financial technology company through
DRFQ. As such, we determined that the termination does not qualify for presentation as a discontinued operation under ASC 205-20 as of
September 30, 2024. Instead, the effects of the termination have been reflected in our continuing operations for the year ended September
30, 2024, with appropriate disclosures provided on page F-34 regarding the loss of this revenue stream.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">However, we will reflect this classification
in our financial statements for the period in which we determined there to be a strategic shift in our operations and results and will
present the results of the General Support Services Segment as discontinued operations in accordance with ASC 205-20-45-1. We expect this
classification to be reflected in our transition filing for year ended December 31, 2024 in connection with the announcement of an acquisition,
decision to cease re-launching our general support services segment and shift into the defense sector.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>B. Agreement to
Sell DRFQ (Financial Services Segment)</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">On November 2024, subsequent to the fiscal
year-end, we entered into an agreement to sell DRFQ, which comprises 100% of our financial services segment. We evaluated this transaction
under ASC 205-20 for both held-for-sale classification and discontinued operations presentation.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Under ASC 205-20-45-9, a component of
an entity is classified as held for sale when (a) management, having the authority to approve the action, commits to a plan to sell the
component; (b) the component is available for immediate sale in its present condition; (c) an active program to locate a buyer has been
initiated; (d) the sale is probable and expected to be completed within one year; (e) the component is being actively marketed at a reasonable
price; and (f) it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Since the sale agreement was executed
in November 2024, after the reporting period, and there had been no discussions or considerations to sell DRFQ as of September 30, 2024,
we have not presented DRFQ as a discontinued operation in the financial statements for the year ended September 30, 2024. However, we
will reflect this classification in our financial statements for the period in which the held-for-sale criteria are met (expected in the
transition filing for year end December 31, 2024 as a result of entering into the November 2024 sale agreement) and will present the results
of DRFQ as discontinued operations in accordance with ASC 205-20-45-1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Adjustment of Prior Interim Period
Financial Statements:, page F-8</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10.75pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify">We note your disclosure of improper accounting of losses on extinguishment of obligations owed to affiliates
during the three months ended December 31, 2023. While this appears to be one of the four errors you identified in Item 4.02 that was
filed on Form 8-K on January 8, 2025, it is not clear why you do not also disclose the other three errors you found. Furthermore, you
state on Form 8-K that the restatements are expected to materially impact the financial results for the quarterly periods ended December
31, 2023, March 31, 2024, and June 30, 2024. Please tell us:</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">how you were able to gain comfort for the amounts reported for
the fiscal year ended September 30, 2024, despite not having resolved the errors that you think materially misstated the financial results
for the above interim periods; and</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">when you expect to amend Forms 10-Q affected and provide the disclosures required under ASC 250-10-50.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><U>Response</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the preparation of the financial
statements for the year ended September 30, 2024, management of the Company discovered that significant costs paid or payable to SPAC-related
advisors were charged to expenses in the quarter ended December 31, 2023 and the quarter ended March 31, 2024 (the &ldquo;Prior Quarterly
Filings&rdquo;) were reflected on the Company&rsquo;s Statement of Operations. Upon filing Form 10-K NT, the Company believed these costs
may be eligible for capitalization resulting in the reduction of the Company&rsquo;s Additional Paid-in Capital. Upon further review and
discussion with the Audit Committee and the Company&rsquo;s auditors, management of the Company determined the costs were not eligible
for capitalization and, therefore, the costs were initially accounted for properly. The Company filed a Form 8-K Current Report on January
8, 2025 under Item 8.01 correcting the Form 8-K Current Report filed on January 8, 2025 under Item 4.02.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Accordingly, as filed Forms 10-Q for
the quarterly periods ended December 31, 2023, March 31, 2024 and June 30, 2024 are accurate and do not require revision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10.75pt; text-align: justify">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10.75pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Note 2 - Liquidity and Capital
Resources, page F-9</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10.75pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">4.</FONT></TD><TD STYLE="text-align: justify">You state here that the management believes that your current financial resources are sufficient to fund
your current twelve-month operating budget and satisfy estimated liquidity needs for the twelve months period from the issuance of your
financial statements. Please resolve the inconsistency between this disclosure and the substantial doubt expressed by your auditor regarding
your ability to continue as a going concern.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><U>Response</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">For the fiscal year ended September
30, 2024, the Company faced significant liquidity challenges, as reflected in our financial statements and the conditions existing as
of the balance sheet date. Based on these conditions, the auditors identified substantial doubt absent additional financing or mitigating
actions.&nbsp;</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Subsequent to the year-end, in December
2024, the Company successfully raised $10 million in equity financing. This financing event, which occurred prior to the filing of the
Form 10K in February 2025, was disclosed as a subsequent event of the Form 10-K. Management considered this influx of capital in assessing
our liquidity needs for the twelve months following the issuance of the financial statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Management is required to evaluate
whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the entity&rsquo;s ability to
continue as a going concern for a period of one year after the date the financial statements are issued. If substantial doubt exists,
management must then consider whether its plans to alleviate that doubt are probable of being effectively implemented and will mitigate
the adverse conditions.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As of the issuance date in February
2025, management&rsquo;s assessment incorporated the $10 million financing raised in December 2024. Based on our internal forecast, and
assuming no significant deviations from our operating budget, we determined that the $10 million, combined with our existing cash balance
as of September 30, 2024, provides sufficient liquidity to meet our estimated needs over the next twelve months.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The difference between management&rsquo;s
disclosure and the auditor&rsquo;s opinion stems from the distinct perspectives and thresholds applied under ASC 205-40 and auditing standards.
Management&rsquo;s assertion reflects our reasonable belief, based on current information and probable outcomes, that our financial resources
are sufficient to sustain operations through February 2026. The auditors, however, applied a more conservative evaluation, considering
a broader range of potential risks and the inherent uncertainties in our forecasts, consistent with their responsibility to provide an
independent opinion.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">We believe our current disclosure complies
with all standards by reflecting management&rsquo;s assessment of our going concern status as of the issuance date, while the auditor&rsquo;s
opinion reflects their independent judgment based on a broader consideration of risks. The $10 million financing in December 2024 was
a critical factor in management&rsquo;s conclusion, and we have provided transparent disclosure of this subsequent event.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">**********************</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please do not hesitate to
contact our attorney, Stephen Fleming, at 516-902-6567 if you have any questions or comments. Thank you.&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt; text-align: justify">&#8239;&#8239;&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt; text-align: justify">Sincerely,&#8239;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&#8239;&#8239;&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Menachem Shalom</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&#8239;&#8239;&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Menachem Shalom, CEO&#8239;&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">cc:&#9;Stephen M. Fleming, Esq.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">4</P>

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