SEC Comment Letter 0000000000-26-000101 to NextTrip, Inc. (NTRP)
NextTrip, Inc.
Date: Jan. 6, 2026 · CIK: 0000788611 · Accession: 0000000000-26-000101
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292557
Letter
January 6, 2026 William Kerby Chief Executive Officer NextTrip, Inc. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re:NextTrip, Inc. Registration Statement on Form S-3 Filed January 2, 2026 File No. 333-292557 Dear William Kerby: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Timothy S. Levenberg at 202-551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:David L. Ficksman, Esq., of TroyGould PC
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January 6, 2026
William Kerby
Chief Executive Officer
NextTrip, Inc.
3900 Paseo del Sol
Santa Fe, New Mexico 87507
Re:NextTrip, Inc.
Registration Statement on Form S-3
Filed January 2, 2026
File No. 333-292557
Dear William Kerby:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Timothy S. Levenberg at 202-551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:David L. Ficksman, Esq., of TroyGould PC