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Correspondence 0001013762-25-001187 from New Horizon Aircraft Ltd. (HOVR)

New Horizon Aircraft Ltd.
Date: March 21, 2025 · CIK: 0001930021 · Accession: 0001013762-25-001187

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File numbers found in text: 333-285000

Date
March 21, 2025
Author
JonesTrading Institutional Services LLC
Form
CORRESP
Company
New Horizon Aircraft Ltd.

Letter

March 21, 2025

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jennifer Angelini

Erin Purnell

Re: New Horizon Aircraft Ltd.

Amendment No. 1 to Registration Statement on Form S-3

File No. 333-285000

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, JonesTrading Institutional Services LLC hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday March 25, 2025, or as soon as practicable thereafter.

Very truly yours,
JonesTrading Institutional Services LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 March 21, 2025

 VIA EDGAR

 Division of Corporation Finance

 U.S. Securities
and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Jennifer Angelini

 Erin Purnell

 Re:
 New Horizon Aircraft Ltd.

 Amendment No. 1 to Registration Statement on Form S-3

 File No. 333-285000

 Ladies and
Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, JonesTrading Institutional Services LLC hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday March 25, 2025, or as soon as practicable
thereafter.

 Very truly yours,

 JonesTrading Institutional Services LLC

 /s/ Burke Cook

 Burke Cook

 General Counsel & Secretary

 cc:
 Duane Morris LLP

 Dean Colucci