0001829126-24-008533.txt : 20250210 0001829126-24-008533.hdr.sgml : 20250210 20241226124010 ACCESSION NUMBER: 0001829126-24-008533 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20241226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K Wave Media Ltd. CENTRAL INDEX KEY: 0002000756 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ALLIED TO MOTION PICTURE PRODUCTION [7819] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16192 COASTAL HIGHWAY CITY: LEWES STATE: DE ZIP: 19958 BUSINESS PHONE: 904 665 3610 MAIL ADDRESS: STREET 1: 16192 COASTAL HIGHWAY CITY: LEWES STATE: DE ZIP: 19958 CORRESP 1 filename1.htm

K Wave Media Ltd.

C/o Maples Corporate Services Limited

PO Box 309, Ugland House

Grand Cayman, KY1-1104

Cayman Islands

December 26, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE:	K Wave Media Ltd. (the “Company”)
	Registration Statement on Form S-4
	(File No. 333-278221) (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the registrant K Wave Media, Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, December 30, 2024, or as soon as practicable thereafter.

	Very truly yours,

	K Wave Media Ltd.

	By:	/s/ Anthony Ang
	Name: Anthony Ang
	Title: Chairman

cc:

Mr. Tan Chin Hwee

Executive Chairman and Interim Chief Executive Officer

K Enter Holdings, Inc.

James A. Prestiano, Esq.

Andy Tucker, Esq.