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
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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