Correspondence 0001213900-24-037223 from New Horizon Aircraft Ltd. (HOVR)
New Horizon Aircraft Ltd.
Date: April 29, 2024 · CIK: 0001930021 · Accession: 0001213900-24-037223
AI Filing Summary & Sentiment
File numbers found in text: 333-277063
Referenced dates: April 16, 2024
Letter
NELSON MULLINS RILEY & SCARBOROUGH LLP
ATTORNEYS AND COUNSELORS AT LAW
Peter Strand
T: 202.689.2983
Peter.strand@nelsonmullins.com
101 Constitution Avenue, NW
Suite 900
Washington D.C., 20001
T: 202.689.2800 F: 202.689.2860
nelsonmullins.com
April 29, 2024
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Bradley Ecker
Evan Ewing
RE: New Horizon Aircraft Ltd.
Amendment No. 1 to Registration Statement on Form S-1
Filed April 8, 2024
File No. 333-277063
Ladies and Gentlemen:
On behalf of New Horizon Aircraft Ltd. (the “Company”), we are hereby responding to the letter dated April 16, 2024 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (“SEC” or the “Commission”), regarding the Company’s Amendment No. 1 to Registration Statement on Form S-1 filed on April 8, 2024 (the “Registration Statement”). In response to the Comment Letter and to update certain information in the Registration Statement, the Company is submitting its Amendment No. 2 to the Registration Statement (the “Amended Registration Statement”) with the Commission today. The numbered paragraphs below correspond to the numbered comments in the Comment Letter, and the Staff’s comments are presented in bold italics.
Amendment No. 1 to Registration Statement on Form S-1
MD&A, page 49
1. Please revise the MD&A section to cover the periods covered by the financial statements
Response: The Company respectfully acknowledges the Staff’s comment and advises the Staff that it has updated the MD&A section in the Amended Registration Statement to cover the periods covered by the financial statements.
*****
If you have any additional questions regarding any of our responses or the Amended Registration Statement, please do not hesitate to contact Peter Strand at (202) 689-2983.
Very truly yours,
/s/ E. Peter Strand
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NELSON MULLINS RILEY & SCARBOROUGH LLP
ATTORNEYS AND COUNSELORS AT LAW
Peter Strand
T: 202.689.2983
Peter.strand@nelsonmullins.com
101 Constitution Avenue, NW
Suite 900
Washington D.C., 20001
T: 202.689.2800 F: 202.689.2860
nelsonmullins.com
April 29, 2024
Division of Corporation Finance
U.S. Securities and Exchange
Commission
100 F Street, N.E.
Washington, DC 20549
Attention:
Bradley Ecker
Evan Ewing
RE:
New Horizon Aircraft Ltd.
Amendment No. 1 to Registration Statement on Form S-1
Filed April 8, 2024
File No. 333-277063
Ladies and Gentlemen:
On behalf of New Horizon Aircraft Ltd. (the “Company”),
we are hereby responding to the letter dated April 16, 2024 (the “Comment Letter”) from the staff (the “Staff”)
of the Securities and Exchange Commission (“SEC” or the “Commission”), regarding the Company’s
Amendment No. 1 to Registration Statement on Form S-1 filed on April 8, 2024 (the “Registration Statement”). In response
to the Comment Letter and to update certain information in the Registration Statement, the Company is submitting its Amendment No. 2 to
the Registration Statement (the “Amended Registration Statement”) with the Commission today. The numbered paragraphs
below correspond to the numbered comments in the Comment Letter, and the Staff’s comments are presented in bold italics.
Amendment No. 1 to Registration Statement on Form S-1
MD&A, page 49
1. Please revise the MD&A section to cover the periods covered by the financial
statements
Response: The Company respectfully acknowledges the Staff’s
comment and advises the Staff that it has updated the MD&A section in the Amended Registration Statement to cover the periods covered
by the financial statements.
*****
If you have any additional questions regarding
any of our responses or the Amended Registration Statement, please do not hesitate to contact Peter Strand at (202) 689-2983.
Very truly yours,
/s/ E. Peter Strand
E. Peter Strand
cc: Brandon Robinson, Chief Executive Officer,
New Horizon Aircraft Ltd.