January 2, 2025

Darryle Burnham
Chief Financial Officer
Newsmax Inc.
750 Park of Commerce Drive, Suite 100
Boca Raton, Florida 33487

       Re: Newsmax Inc.
           Amendment No. 1 to Draft Offering Statement on Form 1-A
           Submitted December 16, 2024
           CIK No. 0002026478
Dear Darryle Burnham:

     We have reviewed your amended draft offering statement and have the
following
comment.

        Please respond to this letter by providing the requested information
and either
submitting an amended draft offering statement or publicly filing your offering
statement on
EDGAR. 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 draft offering statement or filed offering 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 2, 2024
letter.

Amendment No. 1 to Draft Offering Statement of Form 1-A
Exhibits

1.     We note your revised disclosure and response to prior comment 2
regarding
       the settlement agreement with a commercial counterparty (also a
customer). Please
       revise the Use of Proceeds section to indicate the portion of the
proceeds from this
       offering that will be used to finance the settlement payments. Also,
please identify the
       counterparty to the agreement and file the agreement as an exhibit.
Based on
       company's business as a television broadcaster and multi-platform
content publisher,
       this settlement agreement does not appear to be a contract that you
typically enter into
       in the ordinary course of business. See Item 17 of Form 1-A.
       Please contact Amanda Kim at 202-551-3241 or Stephen Krikorian at
202-551-3488
 January 2, 2025
Page 2

if you have questions regarding comments on the financial statements and
related
matters. Please contact Mariam Mansaray at 202-551-6356 or Jan Woo at
202-551-3453 with
any other questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Technology
cc:   Edward M. Welch