IPO - Northann Corp.

Form Type: CORRESP

Filing Date: 2025-01-14

Corporate Action: Ipo

Type: Update

Accession Number: 000157587225000060

Filing Summary: Northann Corp. provided responses to comments from the SEC regarding its Registration Statement on Form S-1 filed on December 23, 2024. The document discusses amendments made to address SEC comments, including quantifying transfers of funds between the Company and its subsidiaries, adding a diagram of corporate structure, and enhancing risk factor disclosures related to operations in China, including potential governmental influence. The Company confirmed that financial statements for recent acquisitions are not required as significance tests did not exceed thresholds. Additionally, an opinion from PRC counsel Grandall Law Firm was included as an exhibit to the registration statement. The response demonstrates compliance with SEC requirements for transparency concerning corporate governance and potential investment risks.

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