Company: NCL
Filing Date: 2025-09-26
Form Type: S-1
Source: 0001575872-25-000602
Chunk: 89

Company: Northann Corp.
Filing Date: 2025-09-26
Form: S-1
Chunk 89
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916) 573-3803 (phone).

| 44 |

<div align='center'>Northann Corp.

Up to 120,000,000 Shares of Common Stock

Prospectus

, 2025

PART II - INFORMATION NOT REQUIRED IN THE PROSPECTUS</div>

Item 13. Other Expenses of Issuance and Distribution.

The costs and expenses payable by the Company
in connection with the offering described in this registration statement is set forth below. The selling stockholders will not bear any
portion of such expenses. All amounts, other than the registration fee of the Securities and Exchange Commission (“SEC”),
are estimates.

|                              |     | Amount 
 (US$)  |         |
|:-----------------------------|:----|:-------|--------:|
| SEC Registration Fee         |     | $      |   3,283 |
| Legal Fees and Expenses      |     | $      | 150,000 |
| Accounting Fees and Expenses |     | $      |  50,000 |
| Printing Expenses            |     | $      |   5,000 |
| Miscellaneous Expenses       |     | $      |   1,717 |
| Total Expenses               |     | $      | 210,000 |

Estimated as permitted under Rule 511 of Regulation
S-K.

Item 14. Indemnification of Directors and Officers.

Our Bylaws provide that we will indemnify an officer
or director who is made a party to any proceeding, including a lawsuit, because of his/her position, to the fullest extent permitted by
Nevada law. Our Bylaws also provide that we will advance expenses incurred in defending a proceeding upon receipt of an undertaking by
or on behalf of the indemnitee to repay the amounts advanced if it is ultimately determined by a court of competent jurisdiction that
the officer or director is not entitled to be indemnification.

Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have
been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is theretofore
unenforceable.

Item 15. Recent Sales of Unregistered Securities.

The information in this section reflects a 2-for-1
reverse split of our issued and outstanding shares of common stock and Series A Preferred Stock, effected on July 5, 2023.

Founding Transactions