SEC Comment Letter 0000000000-26-006712 to Nexus Advanced Technologies Inc. (KWM)
Nexus Advanced Technologies Inc.
Date: July 7, 2026 · CIK: 0002000756 · Accession: 0000000000-26-006712
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File numbers found in text: 333-297167
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July 7, 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-3
Filed June 30, 2026
File No. 333-297167
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 Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Andrew M. Tucker