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March 19, 2024
Kwai Hoi Ma
Chief Executive Office
Real Messenger Corp
695 Town Center Drive, Suite 1200
Costa Mesa, CA 92626
Re:Real Messenger Corp
Amendment No. 6 to Registration Statement on Form F-4
Filed March 8, 2024
File No. 333-273102
Dear Kwai Hoi Ma:
            We have reviewed your amended registration statement and have the following
comments.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our December 14, 2023 letter.
Amendment No. 6 to Registration Statement on Form F-4
Unaudited Pro Forma Condensed Combined Financial Information, page 137
1.Please revise to remove the bullet point indicating that the unaudited pro forma combined
balance sheet was prepared using Real Messenger's March 31, 2023 audited balance sheet
as the only balance sheet used here was Real Messenger's September 30, 2023 balance
sheet.
2.You state on page 137 that the unaudited pro forma statement of operations for the year
ended March 31, 2023 was prepared using Nova's audited statement of operations for the
year ended December 31, 2022 and the unaudited statements of operations for the nine
months ended September 30, 2023 and 2022. However, in footnote (C) on page 142 you
state that Nova's information is derived from the audited statement of operations for the
year ended December 31, 2022 and the unaudited statements of operations for the six
months ended June 30, 2022 and 2021. Please explain this apparent inconsistency and

 FirstName LastNameKwai Hoi Ma
 Comapany NameReal Messenger Corp
 March 19, 2024 Page 2
 FirstName LastName
Kwai Hoi Ma
Real Messenger Corp
March 19, 2024
Page 2
revise as necessary. Also, tell us how you determined the amounts included in the Nova
column for the pro forma statement of operations for the year ended March 31, 2023 and
the guidance you applied.
Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Statements
of Operations, page 145
3.Please revise to include an adjustment to your March 31, 2023 pro forma condensed
combined statement of operations to reflect the $248,000 of additional compensation
expense that will be recorded upon the closing of this business combination. Adjustments
should also be made to the pro forma weighted average shares outstanding and pro forma
net loss per share to reflect the additional shares that will vest upon closing if such shares
are not already reflected in historical weighted average shares outstanding.
Real Messenger Holdings Limited Unaudited Condensed Consolidated Statements of Cash
Flows, page F-42
4.You disclose here that borrowings from related parties for the six months ended
September 30, 2023 were $2,830,242. Please reconcile this to the $2,479,224 of
borrowings from related parties as disclosed in Note 8. Also, tell us whether the $339,962
payment of operating expenses and the $11,055 purchase of property and equipment on
behalf of the company as disclosed on page F-54 represent amounts that you are required
to repay. If not, revise to reflect such amounts as non-cash transactions in the statement of
cash flows.
Real Messenger Holdings Limited Notes to Unaudited Condensed Consolidated Financial
Statements
Note 12. Subsequent Events, page F-56
5.Please revise to disclose the date through which subsequent events were evaluated, and
whether such date was the date the financial statements were issued or available to be
issued. Refer to ASC 855-10-50-1.
            Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 if you
have questions regarding comments on the financial statements and related matters. Please
contact Austin Pattan at 202-551-6756 or Matthew Derby at 202-551-3334 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Lawrence Venick