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                            November 3, 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. 3 to
Registration Statement on Form F-4
                                                            Filed November 1,
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 October 20, 2023
letter.

       Amendment No. 3 to Registration Statement on Form F-4 filed November 1,
2023

       Cover Page

   1.                                                   We note your revised
disclosures in response to prior comment 1 where you indicate that
                                                        upon consummation of
the Business Combination, Nova Vision   s existing shareholders,
                                                        including the sponsor,
will own approximately 38.18% of PubCo's Ordinary Shares.
                                                        However, as per your
revised disclosures on pages 9 and 134, upon closing, Nova Vision
                                                        Initial Public
Shareholders will own 22.99% and Nova Vision Initial Shareholders will
                                                        17.26% of PubCo's
Ordinary Shares for a total of 40.25%. Please revise to correct this
                                                        apparent inconsistency.
 Kwai Hoi Ma
FirstName LastNameKwai   Hoi Ma
Real Messenger Corp
Comapany 3,
November  NameReal
             2023    Messenger Corp
November
Page 2    3, 2023 Page 2
FirstName LastName
Risk Factors, page 28

2.       Please include a corresponding risk factor for each risk mentioned in
the risk factor
         summary and provide detailed discussion of why these factors pose a
risk to public
         shareholders. We refer you to our prior comment 7 in our July 28,
2023, comment letter.
Risks Related to Nova Vision and the Business Combination
Nova Vision has identified material weaknesses in its internal control over
financial reporting,
page 52

3.       Your revised disclosures in response to prior comment 3 replaced all
references to
         disclosure controls and procedures with internal control over
financial reporting, which
         did not fully address our comment. In this regard, you now refer to
internal control over
         financial reporting as including procedures that ensure information
that is required to be
         disclosed in your reports is recorded, processed, summarized and
reported within the time
         period specified in the SEC's rules and forms, which is part of the
definition for disclosure
         controls and procedures. Please revise this risk factor to address the
fact that
         both disclosure controls and procedures and internal control over
financial reporting were
         not effective. Also, ensure that your description of each is
appropriately defined.
Certain Projected Information of Real Messenger, page 93

4.       We note your response to our prior comment 4. Please revise to
disclose whether
         management believes the projections still reflect accurately
management   s views on future
         performance. Describe any consideration that the board gave to
providing updated
         projections to reflect the change in consideration and the expected
proceeds and whether
         the board believes its reliance on the projections when recommending
the transaction to
         shareholders is reasonable based on the changed circumstances as
compared to when they
         were prepared.
Offering Proceeds Held in Trust, page 125

5.       We note your response to prior comment 6 where you indicate that the
aggregate principal
         balance of extension notes as of October 30, 2023 was $1,459,561.
However, your
         disclosures on page 126 continue to refer to promissory notes in the
aggregate amount of
         $1,320,035. Please revise and ensure that all disclosures throughout
the filing provide the
         most recent information regarding the outstanding balance of extension
notes as of the
         date of your filing. In addition, ensure that you include current
information regarding the
         time to complete the merger. In this regard, your current amendment,
which was filed on
         November 1, 2023 refers to a merger deadline of October 10, 2023.
 Kwai Hoi Ma
FirstName LastNameKwai   Hoi Ma
Real Messenger Corp
Comapany 3,
November  NameReal
             2023    Messenger Corp
November
Page 3    3, 2023 Page 3
FirstName LastName
Unaudited Pro Forma Condensed Combined Financial Information
Pro Forma Combined Balance Sheets, page 136

6.       Your revised disclosures in response to prior comment 7 did not
address our comment. As
         previously requested, tell us why your pro forma financials assume
that you will receive
         the entire $5.0 million of proceeds in the Private Placement. In this
regard, in response to
         comment 16 in your letter dated October 10, 2023, you stated that you
have currently
         finalized only $4.5 million in financing under the Private Placement.
Revise pro forma
         adjustment (9) to reflect only the amount of Private Placements that
have been finalized.
       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