Correspondence 0001493152-26-037824 from NextTrip, Inc. (NTRP) (CIK 0000788611) (NTRP)
NextTrip, Inc. (NTRP) (CIK 0000788611)
Date: Aug. 13, 2026 · CIK: 0000788611 · Accession: 0001493152-26-037824
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File numbers found in text: 333-298146
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CORRESP
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filename1.htm
NextTrip,
Inc.
1560
Sawgrass Corporate Parkway, Suite 400
Sunrise,
Florida 33323
August
13, 2026
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Michael Purcell
Re: NextTrip,
Inc.
Registration
Statement on Form S-3
Filed
August 7, 2026
File
No. 333-298146
Dear
Mr. Purcell,
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), NextTrip, Inc., a Nevada corporation (the
“Registrant”), hereby respectfully requests that the United States Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-298146) to become effective on
Monday, August 17, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The
Registrant understands that the Commission will consider this request as a confirmation by the Registrant that it is aware of its responsibilities
under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
The
Registrant hereby authorizes its counsel David L. Ficksman, Esq. of TroyGould PC, to orally modify or withdraw this request for acceleration.
Please contact Mr. Ficksman at (310) 789-1290 with any questions you may have concerning this request, and please notify him when
this request for acceleration has been granted.
Sincerely,
NEXTTRIP,
INC.
/s/
William Kerby
William
Kerby
Chief
Executive Officer