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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

Date
Feb. 7, 2023
Author
Chief
Form
CORRESP
Company
New Horizon Aircraft Ltd.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Ameen Hamady 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]

Ilalo St. #102, Honolulu, Hawaii 96813

(808) 892-6611

Very truly yours,
Pono Capital Three, Inc.

Show Raw Text
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]