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CORRESP
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FG
NEXUS INC.

6408
Bannington Road

Charlotte,
NC 28226

April
8, 2026

VIA
EDGAR CORRESPONDENCE

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

  Re:
  FG Nexus Inc. (the “Company”)

  Registration
Statement on Form S-3

  File No. 333-294669 (the “Registration Statement”)

Ladies
and Gentlemen:

The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on Friday, April
10, 2026, or as soon thereafter as practicable.

The
Company hereby acknowledges that:

●
Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare
the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

●
The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and

●
The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.

    Sincerely,

    FG
    Nexus Inc.

    By:
  /s/
  D. Kyle Cerminara

    Name:
  D.
  Kyle Cerminara

    Title:
  Chairman
  and Chief Executive Officer