Correspondence 0001829126-26-000345 from Nexus Advanced Technologies Inc. (KWM)

Nexus Advanced Technologies Inc.
Date: Jan. 16, 2026 · CIK: 0002000756 · Accession: 0001829126-26-000345

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AI Filing Summary & Sentiment

File numbers found in text: 333-291812

Date

Jan. 16, 2026

Author

Chief Executive

Form

CORRESP

Company

Nexus Advanced Technologies Inc.

Letter

K Wave Media Ltd.

South Church Street

George Town, Grand Cayman

KY1-1104

Cayman Islands

VIA EDGAR

January 16, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Re: K Wave Media Ltd.

Registration Statement on Form F-1

Filed November 26, 2025

File No. 333- 291812

Ladies and Gentlemen:

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. 333-291812) (the “Registration Statement”) be accelerated and that it be declared effective on January 20, 2026 at 5:00 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

January
16, 2026

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    K
    Wave Media Ltd.

    Registration
                                            Statement on Form F-1

    Filed
    November 26, 2025

    File
    No. 333- 291812

Ladies
and Gentlemen:

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.
333-291812) (the “Registration Statement”) be accelerated and that it be declared effective on January 20,
2026 at 5:00 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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