Correspondence 0001575872-25-000124 from Northann Corp. (NCL)
Northann Corp.
Date: Feb. 4, 2025 · CIK: 0001923780 · Accession: 0001575872-25-000124
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File numbers found in text: 333-284033
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CORRESP
1
filename1.htm
NORTHANN CORP.
February 4, 2025
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:
Juan Grana
Katherine Bagley
Re:
Northann Corp.
Registration Statement on Form S-1, as amended (File No. 333-284033)
Request for Acceleration of Effectiveness
Dear Mr. Grana and Ms. Bagley:
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 February 6, 2025, 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