SEC Comment Letter 0000000000-26-000104 to Vertical Aerospace Ltd. (EVTL)
Vertical Aerospace Ltd.
Date: Jan. 6, 2026 · CIK: 0001867102 · Accession: 0000000000-26-000104
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292448
Letter
January 6, 2026 Stuart Simpson 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 December 29, 2025 File No. 333-292448 Dear Stuart Simpson: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 6, 2026
Stuart Simpson
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 December 29, 2025
File No. 333-292448
Dear Stuart Simpson:
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing