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CORRESP Filing

Nextel Medical Corp.
Date: Sept. 4, 2025 · CIK: 0001492448 · Accession: 0001079973-25-001423

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File numbers found in text: 024-12629

Date
September 4, 2025
Author
/s/ Michael Sheikh
Form
CORRESP
Company
Nextel Medical Corp.

Letter

VIA EDGAR Office of Technology Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Exousia Pro, Inc. (the "Company") Offering Statement on Form 1-A (the "Offering Statement") File No. 024-12629

Dear Mr. Bassey:

On behalf of the Company, I respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Monday, September 8, 2025, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.

In making this request, the Company represents that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the "Commission"), and acknowledges the following:

- should the Commission or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;

- the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and

- the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very truly yours,
/s/ Michael Sheikh

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CORRESP
 1
 filename1.htm

 Correspondence

 EXOUSIA PRO, INC.

 7901 4th Street N #23494

 St. Petersburg, Florida 33702

 September 4, 2025

 VIA EDGAR

 Uwem Bassey

 Office of Technology

 Division of Corporation Finance

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Re: Exousia Pro, Inc. (the "Company")
 Offering Statement on Form 1-A (the "Offering Statement")
 File No. 024-12629

 Dear Mr. Bassey:

 On behalf of the Company, I respectfully request
that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified Monday, September
8, 2025, at 3:00 p.m. EDT, or as soon thereafter as is reasonably practicable.

 In making this request, the Company represents
that the Offering Statement will be approved in the State of Colorado, upon qualification by the Securities and Exchange Commission (the
"Commission"), and acknowledges the following:

 - should the Commission or the Staff, acting pursuant to delegated authority, declare the filing
qualified, it does not foreclose the Commission from taking any action with respect to the filing;

 - the action of the Commission or the staff, acting pursuant to delegated authority, to declare
the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing;
and

 - the Company may not assert staff comments and/or qualification as a defense in any proceeding
initiated by the Commission or any person under the federal securities law of the United States.

 Very truly yours,

 /s/ Michael Sheikh

 Michael Sheikh

 Chief Executive Officer

 Exousia Pro, Inc.