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SEC Comment Letter 0000000000-23-012459 to Vertical Aerospace Ltd. (EVTL)

Vertical Aerospace Ltd.
Date: Nov. 14, 2023 · CIK: 0001867102 · Accession: 0000000000-23-012459

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-275430

Date
November 14, 2023
Author
Stephen Fitzpatrick
Form
UPLOAD
Company
Vertical Aerospace Ltd.

Letter

United States securities and exchange commission logo November 14, 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 November 9, 2023 File No. 333-275430 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
November 14, 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 November 9, 2023
File No. 333-275430
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing