Correspondence 0001829126-26-002157 from Nexus Advanced Technologies Inc. (KWM)
Nexus Advanced Technologies Inc.
Date: March 10, 2026 · CIK: 0002000756 · Accession: 0001829126-26-002157
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293646
Letter
K Wave Media Ltd.
121 South Church Street
George Town, Grand Cayman
KY1-1104
Cayman Islands
VIA EDGAR
March 10, 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 February 23, 2026
File No. 333- 293646
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. 333-293646) (the “Registration Statement”) be accelerated and that it be declared effective on March 12, 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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K Wave Media Ltd.
121 South Church Street
George Town, Grand Cayman
KY1-1104
Cayman Islands
VIA EDGAR
March 10, 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 February 23, 2026
File No. 333- 293646
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. 333-293646) (the
“Registration Statement”) be accelerated and that it be declared effective on March 12, 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