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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

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-298146

Date
August 7, 2026
Author
NEXTTRIP
Form
CORRESP
Company
NextTrip, Inc. (NTRP) (CIK 0000788611)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 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.

Show Raw Text
CORRESP
1
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