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
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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