Company: NCL
Filing Date: 2025-01-28
Form Type: CORRESP
Source: 0001575872-25-000098
Chunk: 0

Company: Northann Corp.
Filing Date: 2025-01-28
Form: CORRESP
Chunk 0
---
| Xiaoqin ("Sherry") Li 
 Senior Counsel        
 345 Park Avenue       
 New York, NY 10154    | Direct	  212.407.4939   
 Main	    212.407.4000   
 Fax	       212.407.4990 
 xli@loeb.com            |

<div align='center'>Via EDGAR</div>

January 28, 2025

Juan Grana and Katherine Bagley

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Re: | Northann Corp.                                        
 Amendment No. 1 to Registration Statement on Form S-1 
 Filed January 14, 2025                                
 File No 333-284033                                    |

Dear Mr. Grana and Ms. Bagley:

On behalf of our client, Northann Corp. (the “Company”),
we hereby provide a response to the comments issued in a letter dated January 27, 2025 (the “Staff’s Letter”) regarding
the Company’s Amendment No. 1 to Registration Statement on Form S-1 (the “Amendment No. 1”). Contemporaneously, we are
filing an Amendment No. 2 to the S-1 via EDGAR (the “Amendment No. 2”).

In order to facilitate the review by the staff
of the Securities and Exchange Commission (the “Staff”) of the Amended Registration Statement, we have responded, on behalf
of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below
respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

Amendment No. 1 to Registration Statement on Form S-1 filed January 14, 2025
Cover Page

1. We note your response to comment 1. Please revise to include cross-references to your consolidated financial statements.

Response: The Company respectively
refers the Staff to page F-7 of the notes to consolidated financial statements, under basis of presentation, inter-company balances and
transactions have been eliminated in consolidation. The Company has not further quantified, disclosed or subtotaled payments between the
Company and its subsidiaries. Cash flows of the Company are found individually on page F-25 under Note 19 - Unrestricted Net Assets.

Prospectus Summary, page 3

2. We note your response to comment 3. Please revise