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                            October 20, 2023

       Kwai Hoi Ma
       Chief Executive Office
       Real Messenger Corp
       695 Town Center Drive, Suite 1200
       Costa Mesa, CA 92626

                                                        Re: Real Messenger Corp
                                                            Amendment No. 2 to
Registration Statement on Form F-4
                                                            Filed October 10,
2023
                                                            File No. 333-273102

       Dear Kwai Hoi Ma:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our September 12,
2023 letter.

       Amendment No. 2 to Registration Statement on Form F-4 filed October 10,
2023

       Cover Page

   1.                                                   You disclose that Real
Messenger shareholders will beneficially own 51.55% of
                                                        PubCo's Ordinary Shares
and will have 89.72% of the total voting power following
                                                        completion of the
Business Combination. It appears that these percentages, as well as all
                                                        other percentages of
ownership and voting power disclosed on the cover page, were not
                                                        updated to factor in
the additional 500,000 shares that will be issued upon conversion of
                                                        the October 4, 2023
Private Placement Convertible Notes or the transfer of Sponsor shares
                                                        related the Private
Placement agreement. Please revise or explain.
 Kwai Hoi Ma
FirstName LastNameKwai  Hoi Ma
Real Messenger Corp
Comapany
October 20,NameReal
            2023    Messenger Corp
October
Page 2 20, 2023 Page 2
FirstName LastName
Questions and Answers About the Business Combination and the Extraordinary
General Meeting
What happens to the funds deposited in the Trust Account following the Business
Combination,
page 11

2.       We note your revised disclosures in response to prior comment 6.
Please provide us with a
         reconciliation beginning with the balance in the Trust Account as of
the most recent
         balance sheet date included in the filing to the current Trust Account
balance as disclosed
         here and on page 14.
Risks Related to Nova Vision and the Business Combination
Nova Vision has identified material weaknesses in its internal control over
financial reporting,
page 53

3.       We note your revised disclosures in response to prior comment 10. This
risk factor header
         addresses the fact that Nova Vision has identified material weaknesses
in its internal
         control over financial reporting. The risk factor discussion, however,
appears to focus on
         Nova Vision's disclosure controls and procedures. Please revise to
also discuss the impact
         of the material weaknesses on Nova Vision's internal control over
financial reporting.
Certain Projected Information of Real Messenger, page 93

4.       To the extent true, please prominently disclose that the revenue and
other projections
         provided to the board were based on an assumed $150 million merger
consideration and
         expected proceeds to be available to the company after consummation of
the merger.
         Additionally, revise to highlight the current estimated merger
consideration and expected
         proceeds as compared to the amount considered by the board in the
initial report.
Unaudited Pro Forma Condensed Combined Financial Information
Basis of Pro Forma Presentation, page 134

5.       Your discussion of percentage ownerships following the Business
Combination under
         both the no redemption and maximum redemption scenarios appears to
exclude the
         percentage related to 200,000 Nova shares held by Shareholder. Please
explain why or
         revise as necessary.
Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Financial
Information
Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined
Balance
Sheet, page 139

6.       Your revised disclosure in response to comment 1 refers to an
additional non-interest
         bearing, unsecured promissory note on September 6, 2023 for $69,763.
Please tell us how
         the September note is reflected in the $1,320,025 aggregate principal
balance of extension
         notes as well as in pro forma adjustment (1), as both did not change
since your last filing.
 Kwai Hoi Ma
FirstName LastNameKwai  Hoi Ma
Real Messenger Corp
Comapany
October 20,NameReal
            2023    Messenger Corp
October
Page 3 20, 2023 Page 3
FirstName LastName
7.       Your response to prior comment 16 indicates that you have currently
finalized $4.5
         million under the Private Placement. Please explain why pro forma
adjustments (9) and
         (10) assume the receipt of the entire $5.0 million in proceeds from
the Private Placement.
         Tell us the status of the remaining $500,000 funding and revise as
necessary.
       Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Austin Pattan at 202-551-6756 or Matthew Derby at 202-551-3334 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Technology
cc:      Lawrence Venick