Company: NCL
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001575872-25-000060
Chunk: 0

Company: Northann Corp.
Filing Date: 2025-01-14
Form: CORRESP
Chunk 0
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| 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 14, 2025

Juan Grana and Katherine Bagley

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Re: | Northann Corp.                     
 Registration Statement on Form S-1 
 Filed December 23, 2024            
 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 7, 2025 (the “Staff’s Letter”) regarding
the Company’s Registration Statement on Form S-1 (the “S-1”). Contemporaneously, we are filing an Amendment No. 1 to
the S-1 via EDGAR (the “Amendment No. 1”).

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.

Registration Statement on Form S-1 filed December 23, 2024
Cover Page

1. We
note your disclosure that “[a]s of the date of [the] prospectus, funds and assets were transferred between the Company and the subsidiaries
and among the subsidiaries for working capital purposes and during the ordinary course of business.” Please revise your cover page
to quantify these transfers. Provide cross-references to your consolidated financial statements.

Response: In response to the Staff’s comment, the Company has revised the cover page of the Amendment No. 1 to quantify the transfers of funds and assets between the Company and the subsidiaries and among the subsidiaries for working capital purposes and during the ordinary course of business. The Company respectfully advises the Staff that no cross-reference can be made to the consolidated financial statements since all transactions and balances among the Company and its subsidiaries