Correspondence 0001575872-23-001477 from Northann Corp. (NCL)
Northann Corp.
Date: Sept. 25, 2023 · CIK: 0001923780 · Accession: 0001575872-23-001477
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CORRESP
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NORTHANN CORP.
September 25, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, NE
Washington, D.C., 20549
Attn: Alexander King
Geoff Kruczek
Re:
Northann Corp.
Registration Statement on Form S-1, as amended (File No. 333-
273246)
Request for Acceleration of Effectiveness
Dear Mr. King and Mr. Kruczek:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Northann Corp. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become
effective at 4:00 p.m., Eastern Time, on September 26, 2023, or as soon thereafter as practicable.
Very truly yours,
Northann Corp.
By:
/s/ Lin Li
Name:
Lin Li
Title:
Chairman
of the Board, Chief Executive Officer, President,Secretary, Treasurer