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CORRESP
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 New Horizon Aircraft
Ltd.

 3187 Highway 35

 Lindsay, Ontario,
Canada K9V 4R1

 (613) 866-1935

 April 2, 2025

 VIA EDGAR

 Division of Corporation
Finance

 U.S.
Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Eranga Dias

 Re:
 New Horizon Aircraft Ltd.

 Registration Statement on
 Form S-3

 File No. 333-286233

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, New Horizon Aircraft Ltd. hereby requests acceleration of effectiveness of
the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Friday, April 4, 2025, or as soon as
practicable thereafter.

 Please
contact Peter Strand of Nelson Mullins Riley & Scarborough LLP via telephone at (202) 689-2983, or via email at peter.strand@nelsonmullins.com
with any questions and please notify him when this request for acceleration has been granted.

 Very truly yours,

 New Horizon Aircraft Ltd.

 /s/ Brandon
 Robinson

 Name: Brandon Robinson

 Title: Chief Executive Officer

 cc:
 Nelson Mullins Riley & Scarborough
 LLP

 Peter Strand