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SEC Comment Letter 0000000000-26-005200 to Vertical Aerospace Ltd. (EVTL)

Vertical Aerospace Ltd.
Date: May 21, 2026 · CIK: 0001867102 · Accession: 0000000000-26-005200

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File numbers found in text: 333-295988

Date
May 21, 2026
Author
Stuart Simpson
Form
UPLOAD
Company
Vertical Aerospace Ltd.

Letter

May 21, 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 on May 18, 2026 File No. 333-295988 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 Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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May 21, 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 on May 18, 2026
File No. 333-295988
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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing