SEC Comment Letter 0000000000-25-003536 to New Horizon Aircraft Ltd. (HOVR)
New Horizon Aircraft Ltd.
Date: April 2, 2025 · CIK: 0001930021 · Accession: 0000000000-25-003536
AI Filing Summary & Sentiment
File numbers found in text: 333-286233
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 2, 2025 Brandon Robinson Chief Executive Officer New Horizon Aircraft Ltd. 7219 Eventrail Drive Powell, OH, 43065 Re: New Horizon Aircraft Ltd. Registration Statement on Form S-3 Filed March 28, 2025 File No. 333-286233 Dear Brandon Robinson: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>