Company: NCL
Filing Date: 2025-02-04
Form Type: CORRESP
Source: 0001575872-25-000124
Chunk: 0

Company: Northann Corp.
Filing Date: 2025-02-04
Form: CORRESP
Chunk 0
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<div align='center'>NORTHANN CORP.</div>

February 4, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

| Attn: | Juan Grana       |
|       | Katherine Bagley |

| Re: | Northann Corp.                                                       |
|     | Registration Statement on Form S-1, as amended (File No. 333-284033) 
 Request for Acceleration of Effectiveness                            |

Dear Mr. Grana and Ms. Bagley:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Northann Corp. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become
effective at 4:00 p.m., Eastern Time, on February 6, 2025, or as soon thereafter as practicable.

| Very truly yours, |            |                                                 |
| Northann Corp.    |            |                                                 |
| By:               | /s/ Lin Li |                                                 |
|                   | Name:      | Lin Li                                          |
|                   | Title:     | Chairman of the Board, Chief Executive Officer, 
 President, Secretary, Treasurer                 |