Correspondence 0001829126-25-009997 from Nexus Advanced Technologies Inc. (KWM)

Nexus Advanced Technologies Inc.
Date: Dec. 15, 2025 · CIK: 0002000756 · Accession: 0001829126-25-009997

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AI Filing Summary & Sentiment

File numbers found in text: 333-289396

Date

Dec. 15, 2025

Author

Chief

Form

CORRESP

Company

Nexus Advanced Technologies Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Rebekah Reed and Donald Field Re: K Wave Media Ltd. Registration Statement on Form F-1 Filed November 26, 2025 File No. 333-289396

Dear Ms. Reed and Mr. Field:

K Wave Media Ltd., a Cayman Islands exempted company (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-289396) (the “Registration Statement”) be accelerated and that it be declared effective on December 17, 2025 at 4:30 p.m. Eastern Standard Time, or as soon as practicable thereafter.

Please contact Andrew M. Tucker of Duane Morris LLP by telephone at (202) 776-5248 or via email at ATucker@duanemorris.com as soon as the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.

Very
truly yours,
K
Wave Media Ltd.

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CORRESP
1
filename1.htm

K
Wave Media Ltd.

121
South Church Street

George
Town, Grand Cayman

KY1-1104

Cayman
Islands

VIA
EDGAR

December
15, 2025

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Rebekah Reed and Donald Field

    Re:
    K
    Wave Media Ltd.

    Registration
                                            Statement on Form F-1

    Filed
    November 26, 2025

    File
    No. 333-289396

Dear
Ms. Reed and Mr. Field:

K
Wave Media Ltd., a Cayman Islands exempted company (the “Company”), respectfully requests pursuant to Rule 461 under
the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form F-1 (File No.
333-289396) (the “Registration Statement”) be accelerated and that it be declared effective on December 17,
2025 at 4:30 p.m. Eastern Standard Time, or as soon as practicable thereafter.

Please
contact Andrew M. Tucker of Duane Morris LLP by telephone at (202) 776-5248 or via email at ATucker@duanemorris.com as soon as the
Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.

    Very
    truly yours,

    K
    Wave Media Ltd.

    By:
    /s/
    Ted Kim

    Name:
    Ted
    Kim

    Title:
    Chief
    Executive Officer

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