Company: NCL
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001575872-25-000060
Chunk: 2

Company: Northann Corp.
Filing Date: 2025-01-14
Form: CORRESP
Chunk 2
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 revise to discuss, either in the risk factors or elsewhere in your registration
statement, the risk to investors from PRC regulation of parent/subsidiary loans and direct investment by offshore holding companies to
PRC entities.

Response: In response to the Staff’s comment, the Company has updated the disclosures on page 13.

The PRC government exerts substantial influence over the manner in which our PRC subsidiaries conduct their business activities..., page 14

5. Please
revise this risk factor to clearly disclose that the PRC government may intervene or influence your operations at any time and 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 PRC subsidiaries’ operations, significantly limit or completely hinder your ability to offer or continue to offer securities
to investors, and cause the value of your securities to significantly decline or become worthless.

Response: In response to the Staff’s comment, the Company has updated the disclosures on page 17.

If we and/or our subsidiaries were to be required to obtain any permission or approval from or complete any filing procedure with the..., page 15

6. Please
revise this risk factor to clearly disclose that any failure to obtain or a delay in obtaining the necessary permissions from or completing
the necessary filing procedures with the PRC governmental authorities to conduct offerings outside of Hong Kong or mainland China may
result in the value of your common stock significantly declining or becoming worthless.

Response: In response to the Staff’s comment, the Company has updated the disclosures on page 18.

Acquisitions and Private Placements, page 26

7. We
note your disclosure describing the acquisitions of Cedar Modern Living and Raleigh Industries Limited. Please provide us with your significance
assessment for the businesses acquired and your analysis of whether you are required to file financial statements and pro forma information
required by Articles 8-04 and 11 of Regulation S-X, respectively.

Response: We acknowledge the Staff’s
comment. The Company has considered the guidance in Articles 8-04 and 11 of Regulation S-X in evaluating the significance of its acquisition
of Cedar Modern Limited and Raleigh Industries Limited. The Company determined utilizing the three measurement tests - the Asset test,
the Income test and the Investment test - that none of the three calculations exceeds 20 percent, and therefore their financial statements
and the related pro forma financial statements are not required.

Exhibits

8. We
note various references to the opinion of your PRC counsel