Company: NCL
Filing Date: 2025-01-14
Form Type: CORRESP
Source: 0001575872-25-000060
Chunk: 3

Company: Northann Corp.
Filing Date: 2025-01-14
Form: CORRESP
Chunk 3
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, Grandall Law Firm, throughout the registration statement. For example, we
note your disclosure on the cover page that, “as advised by [y]our PRC counsel, Grandall Law Firm, other than those permissions
or approvals required for a domestic company in China to engage in the businesses similar to [y]ours, [you] are not subject to cybersecurity
review with the Cyberspace Administration of China, or the ‘CAC,’ under the Cybersecurity Review Measures that became effective
on February 15, 2022.” Please revise to file the opinion and consent of Grandall Law Firm.

Response: In response to the Staff’s
comment, the Company has filed the exhibit 5.2 as the opinion and consent of Grandall Law Firm.

General

9. Please
revise to include a separate section that discloses the information required by Item 101(g) of Regulation S-K, and discuss the risks to
investors stemming from the assets of your PRC operations being located in the PRC.

Response: In response to the Staff’s
comment, the Company has added the section “Enforceability of Civil Liabilities” on page 29 and the relevant disclosures in
the section in the Amendment No. 1.

10. We
note your disclosure on page 32 that “[t]he Selling Stockholders . . . may sell all or a portion of the shares of common stock held
by them and offered hereby from time to time directly or through one or more underwriters, broker-dealers or agents.” Please confirm
your understanding that the retention by a selling stockholder of an underwriter would constitute a material change to your plan of distribution
requiring a post-effective amendment. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation S-K.

Response: The Company respectfully
acknowledges the Staff’s comment and confirms that the Company understands such a change would require a post-effective amendment.

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            |