Company: NCL
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001575872-25-000060
Chunk: 1

Company: Northann Corp.
Filing Date: 2025-01-14
Form: CORRESP
Chunk 1
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 have been eliminated based on principle of consolidation.

Prospectus Summary, page 3

2. Please
revise to include a diagram of your current corporate structure, identifying the person or entity that owns the equity in each depicted
entity.

Response: In response to the Staff’s comment, the Company has included a diagram of its current corporate structure, identifying the person
or entity that owns the equity in each depicted entity, on pages 4 and 32.

Los Angeles New York Chicago Nashville Washington,
DC San Francisco Beijing Hong Kong www.loeb.com

For the United States offices, a limited liability
partnership including professional corporations. For Hong Kong office, a limited liability partnership.

3. Please
revise to include summary risk factor disclosure. In your summary of risk factors, disclose the risks that your corporate structure and
being based in or having the majority of the company’s operations in China poses to investors. In particular, describe the significant
regulatory, liquidity, and enforcement risks with cross-references to the more detailed discussion of these risks in the prospectus. For
example, specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding the enforcement
of laws and that rules and regulations in China can change quickly with little advance notice; and the risk that the Chinese government
may intervene or influence your operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment
in China-based issuers, which could result in a material change in your operations and/or the value of the securities you are registering
for sale. Acknowledge any risks that any actions by the Chinese government to exert more oversight and control over offerings that are
conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer
or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless.

Response: In response to the Staff’s comment, the Company has included a summary of risk factors on pages 5 and 6.

Risk Factors, page 13

4. Please
revise to discuss the risks to investors from any limitations on the ability of your subsidiaries to pay dividends, including Hong Kong
and PRC regulations regarding the payment of dividends by the subsidiaries to Northann or any tax implications of making dividend payments
to Northann, and the impact that such regulations and/or restrictions might have on Northann’s ability to pay its expenses or pay
dividends to holders of its common stock. Please also