SecProbe.io

CORRESP
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filename1.htm

VIA EDGAR

July 12, 2024

U.S. Securities and Exchange Commission

Division of
Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C., 20549

Attn: Bradley Ecker

  Evan Ewing

Re: New Horizon Aircraft LTD.

  Statement
on Form S-1, as amended

  File
No. 333-280086

Ladies and Gentlemen:

Pursuant to
Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton LLC, as the representative
of the underwriters (the “Representative”), hereby join in the request of New Horizon Aircraft LTD. (the “Registrant”),
for the acceleration of the effective date of the Registrant’s Registration Statement on Form S-1 (File No. 333-280086) (as amended,
the “Registration Statement”), so that the Registration Statement may be declared effective at 4:00 p.m., Eastern Time, on
July 16, 2024, or as soon thereafter as practicable. The undersigned, as the Representative, confirms that it is aware of its obligations
under the Securities Act.

The undersigned
confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers
that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.

    Very truly yours,

    EF Hutton LLC

    By:
    /s/ Sam Fleischman

    Name:
    Sam Fleischman

    Title:
    Supervisory Principal