Nukkleus Inc.
525 Washington Boulevard
Jersey City, New Jersey 07310
February 15, 2017
Via Edgar
Wilson K. Lee, Senior Staff Accountant
Office of Real Estate and Commodities
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Nukkleus Inc. |
Form 10-K for the fiscal year ended September 30, 2016
Filed January 13, 2017
File No. 333-192647
Mr. Lee:
The following responses address the comments of the Staff (the “Staff”) as set forth in your letter (the “Comment Letter”) relating to the Annual Report on Form 10-K filed January 13, 2017, (the “Form 8-K”), of Nukkleus Inc. (“Nukkleus” or the "Company").
FORM 10-K FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2016
Exhibit 31.1
| 1. | We note the language in the certification filed does not conform exactly to the language set forth in Item 601(b)(31) of Regulation S-K. Specifically, we note the exclusion of internal control over financial reporting language within paragraph 4 and the exclusion of the language in paragraph 4(b). Please file an amendment to your annual report that includes a certification that conforms exactly to the language set forth within Item 601(b)(31) of Regulation S-K. |
Response
Nukkleus has filed Amendment No. 1 to the Form 10K Annual Report to include the appropriate certification required by the language set forth within Item 601(b)(31) of Regulation S-K.
Please do not hesitate to contact our attorney, Stephen Fleming, at 516-833-5034 if you have any questions or comments. Thank you.
| Very truly yours, | |
| /s/ Emil Assentato | |
| Emil Assentato, CEO, CFO and Chairman |
