SEC Comment Letter 0000000000-23-003060 to Vertical Aerospace Ltd. (EVTL)
Vertical Aerospace Ltd.
Date: March 28, 2023 · CIK: 0001867102 · Accession: 0000000000-23-003060
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File numbers found in text: 333-270756
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United States securities and exchange commission logo
March 28, 2023
Stephen Fitzpatrick
Chief Executive Officer
Vertical Aerospace Ltd.
Unit 1 Camwal Court, Chapel Street
Bristol BS2 0UW
United Kingdom
Re:Vertical Aerospace Ltd.
Registration Statement on Form F-3
Filed March 22, 2023
File No. 333-270756
Dear Stephen Fitzpatrick:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: J. David Stewart