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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

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File numbers found in text: 333-286233

Date
April 2, 2025
Author
Division of
Form
UPLOAD
Company
New Horizon Aircraft Ltd.

Letter

Re: New Horizon Aircraft Ltd. Registration Statement on Form S-3 Filed March 28, 2025 File No. 333-286233 Dear Brandon Robinson:

April 2, 2025

Brandon Robinson Chief Executive Officer New Horizon Aircraft Ltd. 7219 Eventrail Drive Powell, OH, 43065

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

Show Raw Text
<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>