Company: NCL
Filing Date: 2025-01-28
Form Type: CORRESP
Source: 0001575872-25-000098
Chunk: 1

Company: Northann Corp.
Filing Date: 2025-01-28
Form: CORRESP
Chunk 1
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 to include cross-references to the more detailed discussion of these risks in the prospectus.

Response: In response to the
Staff’s comment, the Company revised the summary of risk factors to include cross-references to the more detailed discussion of
these risks in the prospectus.

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.

General

3. In an appropriate place in your filing, please update your executive compensation disclosure for the fiscal year ended 2024. In this regard, December 31, 2024 appears to be your last completed fiscal year. Refer to Item 402 of Regulation S-K and Question 117.05 of the Regulation S-K Compliance & Disclosure Interpretations, available on our public website.

Response: In response to the
Staff’s comment, the Company updated its executive compensation disclosure for the fiscal year ended 2024.

Please call me at (212) 407-4000 if you would
like additional information with respect to any of the foregoing. Thank you.

Sincerely,

| /s/ Xiaoqin ("Sherry") Li |
| Xiaoqin ("Sherry") Li     |
| Senior Counsel            |