SEC Comment Letter 0000000000-26-007963 to NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP)

NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Aug. 13, 2026 · CIK: 0000788611 · Accession: 0000000000-26-007963

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File numbers found in text: 333-298146

Date

August 13, 2026

Author

Division of

Form

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NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

Re: NextTrip, Inc. Registration Statement on Form S-3 Filed August 7, 2026 File No. 333-298146 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 Michael Purcell at 202-551-5351 with any questions.

August 13, 2026

William Kerby Chief Executive Officer NextTrip, Inc. 1560 Sawgrass Corporate Parkway, Suite 400 Sunrise, FL 33323

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: David L. Ficksman

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            August 13, 2026

William Kerby
Chief Executive Officer
NextTrip, Inc.
1560 Sawgrass Corporate Parkway, Suite 400
Sunrise, FL 33323

        Re: NextTrip, Inc.
            Registration Statement on Form S-3
            Filed August 7, 2026
            File No. 333-298146
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 Michael Purcell at 202-551-5351 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:    David L. Ficksman
</TEXT>
</DOCUMENT>

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