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Correspondence 0001575872-25-000124 from Northann Corp. (NCL)

Northann Corp.
Date: Feb. 4, 2025 · CIK: 0001923780 · Accession: 0001575872-25-000124

AI Filing Summary & Sentiment

File numbers found in text: 333-284033

Date
February 4, 2025
Author
Not clearly detected
Form
CORRESP
Company
Northann Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services 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.

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CORRESP
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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