SEC Comment Letter 0000000000-26-005477 to NextTrip, Inc. (NTRP)
NextTrip, Inc.
Date: May 29, 2026 · CIK: 0000788611 · Accession: 0000000000-26-005477
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File numbers found in text: 333-296201
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May 29, 2026 William Kerby Chief Executive Officer and Director NextTrip, Inc. 3900 Paseo del Sol Santa Fe, New Mexico 87507 Re: NextTrip, Inc. Registration Statement on Form S-3 Filed May 22, 2026 File No. 333-296201 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 Irene Barberena-Meissner at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David L. Ficksman