Correspondence 0001493152-26-000565 from NextTrip, Inc. (NTRP)
NextTrip, Inc.
Date: Jan. 6, 2026 · CIK: 0000788611 · Accession: 0001493152-26-000565
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File numbers found in text: 333-292557
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CORRESP 1 filename1.htm NEXTTRIP, INC. 3900 Paseo del Sol Santa Fe, New Mexico 87507 January 6,2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: NextTrip, Inc. Registration Statement on Form S-3 Filed: January 2,2026 File No. 333-292557 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, NextTrip. Inc., a Nevada corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on Thursday, January 8,2026, or as soon thereafter as is practicable. Please call our counsel, David Ficksman of TroyGould PC at 818 469 4200 to provide notice of effectiveness. Very truly yours, NEXTTRIP, INC. By: /s/ William Kerby William Kerby Chief Executive Officer