Correspondence 0001493152-23-003843 from New Horizon Aircraft Ltd. (HOVR)
New Horizon Aircraft Ltd.
Date: Feb. 7, 2023 · CIK: 0001930021 · Accession: 0001493152-23-003843
AI Filing Summary & Sentiment
File numbers found in text: 333-268283
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CORRESP
1
filename1.htm
PONO
CAPITAL THREE, INC.
February
7, 2023
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
DC 20549
Attention:
Ameen Hamady
Jennifer Monick
Stacie Gorman
Maryse Mills-Apenteng
Re:
Pono
Capital Three, Inc. (the “Company”)
Registration
Statement on Form S-1
(File
No. 333-268283) (the “Registration Statement”)
Dear
Ladies and Gentlemen,
The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern time, on Thursday, February
9, 2023, or as soon thereafter as practicable.
Should
you have any questions concerning this request, please contact me at (808) 892-6611 or our counsel, Andrew M. Tucker at Nelson Mullins
Riley & Scarborough LLP at 202-689-2987.
[Signature
page follows]
643
Ilalo St. #102, Honolulu, Hawaii 96813
(808)
892-6611
Very truly yours,
Pono Capital Three, Inc.
By:
/s/ Davin
Kazama
Name:
Title:
Davin
Kazama
Chief
Executive Officer
[Signature
Page to Acceleration Request Letter]