SecProbe.io

CORRESP
1
filename1.htm

VIA EDGAR

August 15, 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 Monday August 19, 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