Correspondence 0001575872-23-001525 from Northann Corp. (NCL)
Northann Corp.
Date: Sept. 29, 2023 · CIK: 0001923780 · Accession: 0001575872-23-001525
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CORRESP
1
filename1.htm
NORTHANN
CORP.
c/o
Northann Distribution Center Inc.
9820
Dino Drive, Suite 110
Elk
Grove, CA 95624
September
29, 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)
Dear
Mr. King and Mr. Kruczek:
We
hereby undertake that Northann Corp. will promptly notify the U.S. Securities and Exchange Commission should there be any changes to
the applicable laws, regulations, or interpretations in relation to the record filing requirement and procedures with the China Securities
Regulatory Commission under the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies in the
future.
Very truly yours,
Northann Corp.
By:
/s/
Lin Li
Name:
Lin Li
Title:
Chairman of the Board and Chief Executive Officer