Company: NCL
Filing Date: 2025-12-04
Form Type: 424B3
Source: 0001575872-25-000746
Chunk: 58

Company: Northann Corp.
Filing Date: 2025-12-04
Form: 424B3
Chunk 58
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 required to be discussed
by Auditing Standard No. 16, “Communications with Audit Committees” issued by the Public Company Accounting Oversight Board.
In addition, the Audit Committee obtained from LAO Professionals the written disclosures and the letter required by applicable requirements
of the Public Company Accounting Oversight Board regarding the independent accountants’ communications with the Audit Committee
concerning independence and discussed with LAO Professionals its independence from Northann Corp. and management.

Our Audit Committee considered
all non-audit services provided by LAO Professionals and determined that the provision of such services was compatible with maintaining
such firm’s audit independence.

Based on the reviews and
discussions referred to above, as well as such other matters deemed relevant and appropriate by the Audit Committee, the Audit Committee
recommended to the Board, and the Board approved, the inclusion of the audited financial statements referred to above in Northann’s
Annual Report on Form 10-K for the fiscal year ended December 31, 2024 for filing with the Securities and Exchange Commission.

| Respectfully submitted,      |
| Audit Committee              |
| Bradley C. Lalonde, Chairman |
| Umesh Patel                  |
| Jing Zhang                   |

| 32 |

<div align='center'>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</div>

The following table sets forth information regarding beneficial ownership
of our common stock as of December 3, 2025 by:

| ● | each person, or group of affiliated persons, known by us        
 to beneficially own more than 5% of our shares of common stock; |
| ● | each of our directors;                                          |
| ● | each of our named executive officers; and                       |
| ● | all of our directors and executive officers as a group.         |

The table is based on information
provided to us by our directors, executive officers and principal stockholders. Beneficial ownership is determined in accordance with
the rules of the Securities and Exchange Commission, and generally means that a person has beneficial ownership of a security if he, she
or it possesses sole or shared voting or investment power of that security, including stock options and warrants that are exercisable
within 60 days of December 3, 2025. To our knowledge, except as indicated by footnote, and subject to community property laws where applicable,
the persons named in the table below have sole voting and investment power with respect to all shares of common stock shown as beneficially
owned by them. Shares of common stock