SEC Comment Letter 0000000000-26-002167 to Nexus Advanced Technologies Inc. (KWM)
Nexus Advanced Technologies Inc.
Date: March 3, 2026 · CIK: 0002000756 · Accession: 0000000000-26-002167
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293646
Letter
March 3, 2026 Ted Kim Chief Executive Officer K Wave Media Ltd. 121 South Church Street George Town, Grand Cayman KY1-1104 Cayman Islands Re:K Wave Media Ltd. Registration Statement on Form F-1 Filed February 23, 2026 File No. 333-293646 Dear Ted Kim: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Andy Tucker
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March 3, 2026
Ted Kim
Chief Executive Officer
K Wave Media Ltd.
121 South Church Street
George Town, Grand Cayman
KY1-1104
Cayman Islands
Re:K Wave Media Ltd.
Registration Statement on Form F-1
Filed February 23, 2026
File No. 333-293646
Dear Ted Kim:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Andy Tucker