Company: NCL
Filing Date: 2025-01-29
Form Type: S-1/A
Source: 0001575872-25-000097
Chunk: 85

Company: Northann Corp.
Filing Date: 2025-01-29
Form: S-1/A
Chunk 85
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 resale securities covered hereby may not be sold unless they have been registered or qualified for sale in the applicable
state or an exemption from the registration or qualification requirement is available and is complied with.

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<div align='center'>LEGAL MATTERS</div>

The validity of the issuance of the shares of
our common stock offered hereby has been passed upon for us by Fennemore Craig, P.C. Certain legal matters as to PRC law have been passed
upon for us by Grandall Law Firm.

<div align='center'>EXPERTS</div>

The consolidated financial statements for each
of the years ended December 31, 2023 and 2022, as set forth in this prospectus and elsewhere in the registration statement have been so
included in reliance on the report of WWC, P.C., an independent registered public accounting firm, given on their authority as experts
in accounting and auditing. The current address of WWC, P.C., is 2010 Pioneer Ct, San Mateo, CA 94403.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We filed with the SEC a registration statement
under the Securities Act for the common stock in this offering. This prospectus does not contain all of the information in the registration
statement and the exhibits and schedule that were filed with the registration statement. For further information with respect to us and
our common stock, we refer you to the registration statement and the exhibits that were filed with the registration statement. Statements
contained in this prospectus about the contents of any contract or any other document that is filed as an exhibit to the registration
statement are not necessarily complete, and we refer you to the full text of the contract or other document filed as an exhibit to the
registration statement. The SEC maintains an Internet website that contains reports, proxy statements and other information about issuers,
like us, that file electronically with the SEC. The address of that website is www.sec.gov.

We file annual, quarterly and current reports
and other information with the SEC. Our filings with the SEC are available to the public on the SEC’s website at www.sec.gov. The
information we file with the SEC or contained on, or linked to through, our corporate website or any other website that we may maintain
is not part of this prospectus or the registration statement of which this prospectus is a part.

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<div align='center'>INFORMATION INCORPORATED BY REFERENCE</div>

The SEC