NORTHANN CORP.

 

 

September 28, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission 

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

Attn:

Alexander King

Geoff Kruczek

 

Re:	Northann Corp.
	Registration Statement on Form S-1, as amended (File No. 333- 273246) Request for Acceleration of Effectiveness

 

Dear Mr. King and Mr. Kruczek:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Northann Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as practicable.

 

	Very truly yours,
	Northann Corp.
	By:	/s/ Lin Li
		Name:	Lin Li
		Title:	Chairman of the Board, Chief Executive Officer, President,Secretary, Treasurer