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  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WASHINGTON,
  D.C. 20549</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
  Horizon Aircraft Ltd.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>British
      Columbia</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>N/A</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction
      of</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification Number)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3187
  Highway 35</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lindsay,
  Ontario, K9V 4R1</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
  of Principal Executive Offices) (Zip Code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Stock
  Options Assumed by New Horizon Aircraft Ltd. originally granted under the Robinson Aircraft, Ltd. Stock Option Plan</U></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Brandon
  Robinson</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
  Executive Officer<BR>
  3187 Highway 35</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lindsay,
  Ontario, K9V 4R1</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name
  and address of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(613)
  866-1935<BR>
  </B>Telephone number, including area code, of agent for service</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>E. Peter Strand<BR>
  Nelson Mullins Riley&nbsp;&amp; Scarborough LLP<BR>
  101 Constitution Avenue NW, Suite 900<BR>
  Washington, DC 20001<BR>
  Telephone: (202) 689-2800</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo;
  &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.25pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act. &#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
  NOTE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  January 12, 2024, New Horizon Aircraft Ltd. (f/k/a Pono Capital Three, Inc.) (the &ldquo;Registrant&rdquo;) completed its Business Combination
  with Robinson Aircraft, Ltd., d/b/a Horizon Aircraft (&ldquo;Horizon&rdquo;). In connection with the Business Combination, the Registrant
  assumed stock options to purchase an aggregate of 585,230 shares of the Registrant&rsquo;s Class A ordinary shares (the &ldquo;Assumed
  Stock Options&rdquo;) that were originally issued by Horizon pursuant to the Robinson Aircraft, Ltd. Stock Option Plan. The Assumed Stock
  Options were assumed and issued under the Registrant&rsquo;s 2023 Equity Incentive Plan.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant is filing this Registration Statement on&nbsp;Form S-8&nbsp;with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  to register 585,230 of the Registrant&rsquo;s Class A ordinary shares for issuance under the Assumed Stock Options assumed by the Registrant
  in connection with the Business Combination.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement contains a &ldquo;reoffer prospectus&rdquo; prepared in accordance with Part I of Form S-3 (in accordance with
  Instruction C of the General Instructions to Form S-8). This reoffer prospectus may be used for reoffers and resales on a continuous
  or delayed basis of up to 324,920 of those Class A ordinary shares (the &ldquo;Shares&rdquo;) of Registrant underlying Assumed Stock
  Options referred to above that constitute &ldquo;control securities&rdquo; or &ldquo;restricted securities,&rdquo; as applicable, within
  the meaning of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;) and Instruction C of the General Instructions
  to Form S-8, by certain stockholders that are current and former employees, consultants, directors, and executive officers of the Registrant
  or its predecessors (the &ldquo;Selling Stockholders&rdquo;) for their own accounts. As specified in General Instruction C of Form S-8,
  the amount of securities to be reoffered or resold under the reoffer prospectus by each Selling Stockholder and any other person with
  whom he or she is acting in concert for the purpose of selling the Registrant&rsquo;s securities, may not exceed, during any three-month
  period, the amount specified in Rule 144(e) under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
  Horizon Aircraft Ltd.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>324,920
  Class A Ordinary Shares</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus relates to 324,920 Class A ordinary shares, no par value (the &ldquo;<B>Shares</B>&rdquo;) of New Horizon Aircraft Ltd. (&ldquo;<B>New
  Horizon</B>,&rdquo; the &ldquo;<B>Company</B>&rdquo; or the &ldquo;<B>Registrant</B>&rdquo;), which may be offered from time to time
  by certain stockholders that are current or former employees, consultants, and advisors of the Registrant (the &ldquo;<B>Selling Stockholders</B>&rdquo;)
  for their own accounts. We will not receive any of the proceeds from the sale of Shares by the Selling Stockholders made hereunder. The
  Shares were or will be acquired upon the exercise of stock options assumed by the Company in connection with the Company&rsquo;s Business
  Combination with Robinson Aircraft Ltd. d/b/a Horizon Aircraft (&ldquo;<B>Horizon</B>&rdquo;) and were originally issued by Horizon pursuant
  to the Robinson Aircraft, Ltd. Stock Option Plan.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders may sell the securities described in this prospectus in a number of different ways and at varying prices, including
  sales in the open market, sales in negotiated transactions and sales by a combination of these methods.&nbsp;The Selling Stockholders
  may sell any, all or none of the Shares and we do not know when or in what amount the Selling Stockholders may sell their Shares hereunder
  following the effective date of this Registration Statement. The price at which any of the Shares may be sold, and the commissions, if
  any, paid in connection with any such sale, are unknown and may vary from transaction to transaction. The Shares may be sold at the market
  price of the Class&nbsp;A ordinary shares at the time of a sale, at prices relating to the market price over a period of time, or at
  prices negotiated with the buyers of Shares. The Shares may be sold through underwriters or dealers which the Selling Stockholders may
  select. If underwriters or dealers are used to sell the Shares, we will name them and describe their compensation in a prospectus supplement.
  We provide more information about how the Selling Stockholders may sell their Shares in the section titled &ldquo;Plan of Distribution.&rdquo;
  The Selling Stockholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with the
  registration and offering that are not borne by the Selling Stockholders will be borne by us.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Class A ordinary shares and our public warrants are listed on the Nasdaq Capital
  Market (&ldquo;Nasdaq&rdquo;) under the symbols &ldquo;HOVR&rdquo; and &ldquo;HOVRW,&rdquo; respectively. On May 1, 2024, the closing
  price of our Class A ordinary shares was $1.98 and the closing price for our public warrants was $0.04.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  amount of securities to be offered or resold under this reoffer prospectus by each Selling Stockholder or other person with whom he or
  she is acting in concert for the purpose of selling our securities, may not exceed, during any three month period, the amount specified
  in Rule 144(e) under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
  are an &ldquo;emerging growth company&rdquo; as defined under the federal securities laws and, as such, have elected to comply with certain
  reduced public company reporting requirements.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Investing
  in our securities involves a high degree of risk. Before buying any securities, you should carefully read the discussion of the risks
  of investing in our securities in &ldquo;Risk Factors&rdquo; beginning on page 2 of this prospectus.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Securities and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;) may take the view that, under certain circumstances, the Selling Stockholders
  and any broker-dealers or agents that participate with the Selling Stockholders in the distribution of the Shares may be deemed to be
  &ldquo;underwriters&rdquo; within the meaning of the Securities Act. Commissions, discounts or concessions received by any such broker-dealer
  or agent may be deemed to be underwriting commissions under the Securities Act. See the section titled &ldquo;Plan of Distribution.&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
  the SEC nor any state securities commission has approved or disapproved of these securities or passed upon the accuracy or adequacy of
  this prospectus. Any representation to the contrary is a criminal offense.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The date of this prospectus is&nbsp; May 2, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <!-- Field: Page; Sequence: 3 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TABLE
  OF CONTENTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 9%; border-bottom: black 1.5pt solid; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">THE COMPANY</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_002">RISK FACTORS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_003">SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_004">USE OF PROCEEDS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_005">SELLING STOCKHOLDERS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_006">PLAN OF DISTRIBUTION</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_007">LEGAL MATTERS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_008">EXPERTS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_009">INFORMATION INCORPORATED BY REFERENCE</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_010">WHERE YOU CAN FIND MORE INFORMATION</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_011">PART&nbsp;I&nbsp;INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I-1</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_012">PART II&nbsp;INFORMATION REQUIRED IN REGISTRATION STATEMENT</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-</FONT>1</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_013">EXHIBIT INDEX</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_014">SIGNATURES</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">II-</FONT>6</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  should rely only on the information contained in this prospectus or in any accompanying prospectus supplement by us or on our behalf.
  We have not authorized any other person to provide you with different information. If anyone provides you with different or inconsistent
  information, you should not rely on it. We are not making an offer to sell these securities in any jurisdiction where the offer or sale
  is not permitted. You should assume the information appearing in this prospectus is accurate only as of the date on the front cover of
  this prospectus, regardless of the time of delivery of this prospectus or of any sale of the Shares. Our business, financial condition,
  results of operations and prospects may have changed since that date.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Horizon
  Aircraft,&rdquo; our logo, and other trademarks or trade names of New Horizon Aircraft Ltd. appearing in this prospectus are our property.
  This prospectus also contains trademarks and trade names of other companies, which are the property of their respective owners. Solely
  for convenience, trademarks and trade names referred to in this prospectus may appear without the &reg; or &trade; symbols, but such
  references are not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our rights
  or the right of the applicable licensor to these trademarks and trade names.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
  the context otherwise requires, we use the terms &ldquo;we,&rdquo; &ldquo;us&rdquo; and &ldquo;our&rdquo; in this prospectus to refer
  to New Horizon and its consolidated subsidiaries.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>THE
  COMPANY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  Company</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
  Horizon is an advanced aerospace Original Equipment Manufacturer (&ldquo;<B>OEM</B>&rdquo;) that is designing and aiming to build a next
  generation hybrid electric Vertical Takeoff and Landing (&ldquo;<B>eVTOL</B>&rdquo;) aircraft for the Regional Air Mobility (&ldquo;<B>RAM</B>&rdquo;)
  market. Its unique aircraft will offer a more efficient way to move people and goods at a regional scale (i.e., from 50 to 500 miles),
  help to connect remote communities, and will advance our ability to deal with an increasing number of climate related natural disasters
  such as wildfires, floods, or droughts.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
  Horizon aims to deliver a hybrid electric 7-seat aircraft, called the Cavorite X7, that can take off and land vertically like a helicopter.
  However, unlike a traditional helicopter, for the majority of its flight it will return to a configuration much like a traditional aircraft.
  This would allow the Cavorite X7 to fly faster, farther, and operate more efficiently than a traditional helicopter. Expected to travel
  at speeds up to 250 miles per hour at a range over 500 miles, New Horizon believes that this aircraft will be a disruptive force to RAM
  travel.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Background</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  January 12, 2024, Pono Capital Three, Inc. (&ldquo;<B>Pono</B>&rdquo;) completed a series of transactions that resulted in the combination
  (the &ldquo;<B>Business Combination</B>&rdquo;) of Pono with Robinson Aircraft, Ltd. d/b/a Horizon Aircraft (&ldquo;<B>Horizon</B>&rdquo;)
  pursuant to the previously announced Business Combination Agreement (the &ldquo;<B>BCA</B>&rdquo;), dated August 15, 2023, by and among
  Pono, Pono Three Merger Acquisitions Corp., a British Columbia company and wholly-owned subsidiary of Pono (&ldquo;<B>Merger Sub</B>&rdquo;)
  and Horizon, following the approval at the extraordinary general meeting of the shareholders of Pono held on January 4, 2024 (the &ldquo;<B>Special
  Meeting</B>&rdquo;). On January 10, 2024, pursuant to the BCA, Pono was continued and de-registered from the Cayman Islands and redomesticated
  as a British Columbia company on January 11, 2024 (the &ldquo;<B>SPAC Continuation</B>&rdquo;). Pursuant to the BCA, on January 12, 2024,
  Merger Sub and Horizon were amalgamated under the laws of British Columbia, and Pono changed its name to New Horizon Aircraft Ltd. As
  consideration for the Business Combination, the Company issued to Horizon shareholders an aggregate of 9,419,084 Class A ordinary shares
  (the &ldquo;<B>Exchange Consideration</B>&rdquo;), including 282,573 shares held in escrow for any purchase price adjustments under the
  BCA, and 754,013 shares issued to the PIPE investor or his designees, as set forth below.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simultaneous
  with the closing of the Business Combination, New Horizon also completed a series of private financings, issuing and selling 200,000
  Common Shares in a private placement to a PIPE investor (the &ldquo;<B>PIPE Investor</B>&rdquo;), issued 103,500 Common Shares to EF
  Hutton LLC, in partial satisfaction of the deferred underwriting commission due from Pono&rsquo;s initial public offering, and assumed
  options issued by Horizon to purchase 585,230 Common Shares.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Common Shares and our Public Warrants are listed on the Nasdaq Capital Market under the symbols &ldquo;HOVR&rdquo; and &ldquo;HOVRW,&rdquo;
  respectively. On May 1, 2024, the closing price of our Common Shares was $1.98 and the closing price for our Public Warrants was $0.04.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  rights of holders of our Common Shares and Warrants are governed by our articles (the &ldquo;<B>Articles</B>&rdquo;) and the Business
  Corporations Act (British Columbia) (the &ldquo;<B>BCBCA</B>&rdquo;), and in the case of the warrants, the Warrant Agreement, dated February
  9, 2023, by and between Pono and Continental Stock Transfer&nbsp;&amp; Trust Company (the &ldquo;<B>Warrant Agreement</B>&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Corporate
  Information</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
  Horizon&rsquo;s principal executive offices are located at 3187 Highway 35, Lindsay, Ontario, K9V 4R1, and New Horizon&rsquo;s telephone
  number is (613) 866-1935.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_002"></A>RISK
  FACTORS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investing
  in our Class A common stock involves risks. You should carefully consider the risks and uncertainties set forth under the caption &ldquo;Risk
  Factors&rdquo; in our Registration Statement on Form S-1, as amended (File No. 333-277063), first filed with the SEC on February 14,
  2024, which are incorporated by reference herein, and subsequent reports filed with the SEC, together with all of the other information
  contained or incorporated by reference in this prospectus, before deciding to invest in our Class A ordinary shares. Our business, financial
  condition, results of operations and prospects could be materially and adversely affected by any of these risks or uncertainties. In
  that case, the trading price of our Class A ordinary shares could decline, and you could lose all or part of your investment. Additional
  risks and uncertainties that we are unaware of or that we currently see as immaterial may also adversely affect our business.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_003"></A>SPECIAL&nbsp;<FONT STYLE="text-transform: uppercase">NOTE&nbsp;REGARDING
  FORWARD-LOOKING STATEMENTS</FONT></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus contains forward-looking statements, including statements about the anticipated benefits of the Business Combination, and
  the financial conditions, results of operations, earnings outlook and prospects of New Horizon and other statements about the period
  following the consummation of the Business Combination. Forward-looking statements appear in a number of places in or incorporated by
  reference into this prospectus. In addition, any statements that refer to projections, forecasts or other characterizations of future
  events or circumstances, including any underlying assumptions, are forward-looking statements. Forward-looking statements are typically
  identified by words such as &ldquo;plan,&rdquo; &ldquo;believe,&rdquo; &ldquo;expect,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo;
  &ldquo;outlook,&rdquo; &ldquo;estimate,&rdquo; &ldquo;forecast,&rdquo; &ldquo;project,&rdquo; &ldquo;continue,&rdquo; &ldquo;could,&rdquo;
  &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;possible,&rdquo; &ldquo;potential,&rdquo; &ldquo;predict,&rdquo; &ldquo;should,&rdquo;
  &ldquo;would&rdquo; and other similar words and expressions, but the absence of these words does not mean that a statement is not forward-looking.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  forward-looking statements are based on the current expectations of the management of New Horizon and are inherently subject to uncertainties
  and changes in circumstances and their potential effects and speak only as of the date of such statement. There can be no assurance that
  future developments will be those that have been anticipated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  subsequent written and oral forward-looking statements concerning the Business Combination or other matters addressed in this prospectus
  and attributable to New Horizon or any person acting on their behalf are expressly qualified in their entirety by the cautionary statements
  contained or referred to in this prospectus. Except to the extent required by applicable law or regulation, New Horizon undertakes no
  obligation to update these forward-looking statements to reflect events or circumstances after the date of this prospectus or to reflect
  the occurrence of unanticipated events.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_004"></A>USE
  OF PROCEEDS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will not receive any of the proceeds from the sale of the Shares. All proceeds from the sale of the Shares will be for the account of
  the Selling Stockholders, as described below. See the sections titled &ldquo;Selling Stockholders&rdquo; and &ldquo;Plan of Distribution&rdquo;
  described below.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_005"></A>SELLING
  STOCKHOLDERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus relates to the resale by the Selling Stockholders from time to time of up to&nbsp;324,920 Class A ordinary shares underlying
  stock options that were assumed by the Company in connection with the Business Combination. The Selling Stockholders may from time to
  time offer and sell any or all of the Class A ordinary shares set forth below pursuant to this prospectus and any accompanying prospectus
  supplement. When we refer to the &ldquo;Selling Stockholders&rdquo; in this prospectus, we refer to the persons listed in the table below,
  and the pledgees, donees, transferees, assignees, successors and other permitted transferees that hold any of the Selling Stockholders&rsquo;
  interest in the shares of Class A ordinary shares after the date of this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following table sets forth information concerning the Class A ordinary shares that may be offered from time to time by each Selling Stockholder.
  We cannot advise you as to whether the Selling Stockholders will in fact sell any or all of such Class A ordinary shares. In particular,
  the Selling Stockholders identified below may have sold, transferred or otherwise disposed of all or a portion of their securities after
  the date on which they provided us with information regarding their securities in transactions exempt from registration under the Securities
  Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following table sets forth certain information provided by or on behalf of the Selling Stockholders concerning the Class A ordinary shares
  that may be offered from time to time by each Selling Stockholder with this prospectus. See &ldquo;Plan of Distribution.&rdquo; For the
  purposes of this following table, we have assumed that the Selling Stockholders will have sold all of the securities covered by this
  prospectus upon the completion of the offering.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The percentage ownership of voting securities in the following table is based on
  18,220,436 Class A ordinary shares deemed issued and outstanding as of May 2, 2024. The beneficial ownership information in this table
  excludes the shares underlying outstanding warrants and shares subject to outstanding grants or awards under the Equity Incentive Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Selling
      Stockholder (1)</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares
      of<BR>
      Class A<BR>
      Common Stock<BR>
      Beneficially<BR>
      Offered</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common&nbsp;Stock<BR>
      Beneficially<BR>
      Owned After<BR>
      the Offered<BR>
      Shares are Sold</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; layout-grid-mode: line; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>%
      of<BR>
      Common&nbsp;Stock<BR>
      Beneficially<BR>
      Owned After<BR>
      the Offered Shares are Sold</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 64%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">E.
      Brandon Robinson(2)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">143,213</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,395,633</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jason
      O&rsquo;Neill</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">146,252</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">243,461</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.3</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stewart
      Lee</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,455</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">118,851</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less
      than one percent</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      address of all of the Selling Stockholders is c/o New Horizon Aircraft, 3187 Highway 35, Lindsay, Ontario, K9V 4R1.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_006"></A>PLAN
  OF DISTRIBUTION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are registering for resale by the Selling Stockholders from time to time up to&nbsp;324,920 Class A ordinary shares issuable upon the
  exercise of Assumed Stock Options. We will not receive any proceeds from the sale of Class A ordinary shares by the Selling Stockholders.
  The aggregate proceeds to the Selling Stockholders will be the purchase price of the securities less any discounts and commissions borne
  by the Selling Stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders will pay any underwriting discounts and commissions and expenses incurred by the Selling Stockholders for brokerage,
  accounting, tax or legal services or any other expenses incurred by the Selling Stockholders in disposing of the securities. We are required
  to pay all other fees and expenses incident to the registration of the Class A ordinary shares to be offered and sold pursuant to this
  prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders will act independently of us in making decisions with respect to the timing, manner and size of each sale. Such
  sales may be made on one or more exchanges or in the over-the-counter market or otherwise, at prices and under terms then prevailing
  or at prices related to the then current market price or in negotiated transactions. Each Selling Stockholder reserves the right to accept
  and, together with its respective agents, to reject, any proposed purchase of securities to be made directly or through agents. The Selling
  Stockholders and any of their permitted transferees may sell their securities offered by this prospectus on any stock exchange, market
  or trading facility on which the securities are traded or in private transactions. If underwriters are used in the sale, such underwriters
  will acquire the shares for their own account. These sales may be at a fixed price or varying prices, which may be changed, or at market
  prices prevailing at the time of sale, at prices relating to prevailing market prices or at negotiated prices. The securities may be
  offered to the public through underwriting syndicates represented by managing underwriters or by underwriters without a syndicate. The
  obligations of the underwriters to purchase the securities will be subject to certain conditions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders may sell their shares by one or more of, or a combination of, the following methods:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases
      by a broker-dealer as principal and resale by such broker-dealer for its own account pursuant to this prospectus;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
      brokerage transactions and transactions in which the broker solicits purchasers;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">block
      trades in which the broker-dealer so engaged will attempt to sell the offered securities as agent but may position and resell a portion
      of the block as principal to facilitate the transaction;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
      over-the-counter distribution in accordance with the rules of Nasdaq;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
      trading plans entered into by a Selling Stockholder pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended
      (the &ldquo;<B>Exchange Act</B>&rdquo;), that are in place at the time of an offering pursuant to this prospectus and any applicable
      prospectus supplement hereto that provide for periodic sales of their securities on the basis of parameters described in such trading
      plans;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
      the distribution of the securities by any Selling Stockholder to its partners, members or stockholders</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
      one or more underwritten offerings on a firm commitment or best efforts basis;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">settlement
      of short sales entered into after the effective date the registration statement of which this prospectus is a part;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">agreements
      with broker-dealers to sell a specified number of the securities at a stipulated price per share or warrant;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
      &ldquo;at the market&rdquo; offerings, as defined in Rule 415 under the Securities Act, at negotiated prices, at prices prevailing
      at the time of sale or at prices related to such prevailing market prices, including sales made directly on a national securities
      exchange or sales made through a market maker other than on an exchange or other similar offerings through sales agents;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
      privately negotiated transactions;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
      options transactions;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"></P>
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
      a combination of any of the above methods of sale; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
      other method permitted pursuant to applicable law.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
  can be no assurance that the Selling Stockholders will sell all or any of the securities offered by this prospectus. In addition, any
  shares that qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than pursuant to this prospectus. The Selling Stockholders
  have the sole and absolute discretion not to accept any purchase offer or make any sale of securities if they deem the purchase price
  to be unsatisfactory at any particular time.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders and any other person participating in the sale of the Shares will be subject to the Exchange Act rules including,
  without limitation, Regulation&nbsp;M, which may limit the timing of purchases and sales of any of the Shares by the Selling Stockholders
  and any other person. In addition, Regulation&nbsp;M may restrict the ability of any person engaged in the distribution of the Shares
  to engage in market-making activities with respect to the particular Shares being distributed. This may affect the marketability of the
  Shares and the ability of any person or entity to engage in market-making activities with respect to the Shares.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders may indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against
  certain liabilities, including liabilities arising under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_007"></A>LEGAL
  MATTERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  validity of the securities offered by this prospectus has been passed upon for us by Gowling WLG, and Nelson Mullins Riley &amp; Scarborough
  LLP has passed upon certain U.S. federal securities laws. If the validity of any securities is also passed upon by counsel for the underwriters,
  dealers or agents of an offering of those securities, that counsel will be named in the applicable prospectus supplement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_008"></A>EXPERTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in">The financial statements of Pono as of December 31, 2023 and 2022 and for the year
  ended December 21, 2023 and for the period from March 11, 2022 (inception) through December 31, 2022 incorporated by reference into this
  prospectus and registration statement, have been audited by Marcum LLP, an independent registered public accounting firm, as stated in
  their report included herein. Such financial statements have been so included in reliance on the report of such firm given upon their
  authority as experts in accounting and auditing.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in">The financial statements of Horizon as of May 31, 2023 and 2022 and for the years
  ended May 31, 2023 and 2022 incorporated by reference into this prospectus and registration statement have been audited by Fruci &amp;
  Associates II, PLLC, an independent registered public accounting firm, as stated in their report thereon which report expresses an unqualified
  opinion, and included in this prospectus and registration statement in reliance upon such report and upon the authority of such firm as
  experts in accounting and auditing.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_009"></A>INFORMATION
  INCORPORATED BY REFERENCE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents filed with the SEC are hereby incorporated by reference in this prospectus:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024027309/ea0201280-10k_newhorizon.htm">Form 10-K</A> for the year ended December 31, 2023 (filed on March 28, 2024);</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024034689/ea0203888-10q_newhoriz.htm">Form 10-Q</A> for the
  quarter ended February 29, 2024 (filed on April 22, 2024);</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Current Reports on Form 8-K filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024000818/ea191050-8k425_pono3.htm">January
                                                                                        3, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024001308/ea191150-8k425_pono3.htm">January 5,
                                                                                        2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024002880/ea191488-8k425_pono3.htm">January 11,
                                                                                        2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024004932/ea191793-8k_newhoriz.htm">January 19, 2024</A>
                                                                                        (as amended on <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024012712/ea192960-8ka1_newhorizon.htm">February
                                                                                        13, 2024</A>), <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024015540/ea0200315-8k_newhoriz.htm">February 21,
                                                                                        2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024029470/ea0203027-8k_newhoriz.htm">April 3, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024034684/ea0204342-8k_newhoriz.htm">April
                                                                                        22, 2024</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/ea0204402-8ka2_new.htm">April 24, 2024</A>; and</TD>
  </TR></TABLE>
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                              description of the Registrant&rsquo;s Ordinary Shares contained in <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024027309/ea0201280ex4-2_newhorizon.htm">Exhibit 4.2</A> to our Annual
                                              Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390024027309/ea0201280-10k_newhorizon.htm">Form 10-K</A> for the year ended December 31, 2023 (filed on
                                              March 28, 2024).</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
  Statement and to be part hereof from the date of filing of such documents;<I>&nbsp;provided</I>,<I>&nbsp;however</I>, that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by
  reference into this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which
  also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_010"></A>WHERE
  YOU CAN FIND MORE INFORMATION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are required to file annual, quarterly and current reports, proxy statements and other information with the SEC.&nbsp;You may inspect
  these reports and other information without charge at a website maintained by the SEC.&nbsp;The address of this site is&nbsp;<I>http://www.sec.gov.</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  website address is&nbsp;<I>www.horizonaircraft.com</I>. Through our website, we make available, free of charge, the following documents
  as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC, including our Annual Reports on
  Form&nbsp;10-K; our proxy statements for our annual and special stockholder meetings; our Quarterly Reports on Form&nbsp;10-Q; our Current
  Reports on Form&nbsp;8-K and Forms 3, 4 and 5 with respect to our securities filed on behalf of our directors and our executive officers;
  and amendments to those documents. The information contained on, or that may be accessed through, our website is not part of, and is
  not incorporated into, this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
  Horizon Aircraft Ltd.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>324,920
  Class A Ordinary Shares</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REOFFER
  PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 11 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_011"></A>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SECTION
  10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Securities
  Act Rule&nbsp;428(b)(1).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 12; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_012"></A>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: left; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  3. Incorporation of Documents by Reference.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents filed by New Horizon Aircraft Ltd. (the &ldquo;Registrant&rdquo;) with the U.S. Securities and Exchange Commission
  (&ldquo;SEC&rdquo;) are hereby incorporated by reference into this registration statement (in each case excluding any information furnished
  and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on any Current Report on
  Form 8-K):</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024027309/ea0201280-10k_newhorizon.htm">Form 10-K</A> for the year ended December 31, 2023 (filed on March 28, 2024);</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024034689/ea0203888-10q_newhoriz.htm">Form 10-Q</A> for the
  quarter ended February 29, 2024 (filed on April 22, 2024);</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Current Reports on Form 8-K filed with
  the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024000818/ea191050-8k425_pono3.htm">January 3, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024001308/ea191150-8k425_pono3.htm">January 5, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024002880/ea191488-8k425_pono3.htm">January 11, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024004932/ea191793-8k_newhoriz.htm">January 19, 2024</A> (as amended on <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024012712/ea192960-8ka1_newhorizon.htm">February 13, 2024</A>), <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024015540/ea0200315-8k_newhoriz.htm">February 21, 2024</A>,
  <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024029470/ea0203027-8k_newhoriz.htm">April 3, 2024</A>,  <A HREF="https://www.sec.gov/Archives/edgar/data/1930021/000121390024034684/ea0204342-8k_newhoriz.htm">April 22, 2024</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024035833/ea0204402-8ka2_new.htm">April 24, 2024</A>; and</TD>
  </TR></TABLE>
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                              description of the Registrant&rsquo;s Ordinary Shares contained in <A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024027309/ea0201280ex4-2_newhorizon.htm">Exhibit 4.2</A> to our Annual
                                              Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1930021/000121390024027309/ea0201280-10k_newhorizon.htm">Form 10-K</A> for the year ended December 31, 2023 (filed on
                                              March 28, 2024).</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  documents subsequently filed with the SEC by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
  of 1934, prior to the filing of a post-effective amendment to this registration statement which indicates that all securities offered
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration
  statement (in each case excluding any information furnished and not filed according to applicable rules, such as information furnished
  pursuant to Item 2.02 or Item 7.01 on any Current Report on Form 8-K) and to be part hereof from the date of filing of such documents.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  statement contained in a document incorporated or deemed to be incorporated by reference in this registration statement shall be deemed
  to be modified or superseded for purposes of this registration statement to the extent that a statement contained in this registration
  statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this registration
  statement, modifies or supersedes such prior statement. Any statement contained in this registration statement shall be deemed to be
  modified or superseded to the extent that a statement contained in a subsequently filed document that is or is deemed to be incorporated
  by reference in this registration statement modifies or supersedes such prior statement. Any statement so modified or superseded shall
  not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  4. Description of Securities.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  5. Interests of Named Experts and Counsel.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  6. Indemnification of Directors and Officers.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are governed by the&nbsp;<I>Business Corporations Act</I>&nbsp;(British Columbia), or BCBCA.&nbsp;Under the BCBCA, and our Articles,
  we may (or must, in the case of our Articles) indemnify all eligible parties against all eligible penalties to which such person is or
  may be liable, and we must, after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred
  by such person in respect of that proceeding. Each director is deemed to have contracted with us on the terms of indemnity contained
  in our Articles.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
  the purposes of such an indemnification:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;eligible
  party,&rdquo; in relation to us, means an individual who:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
      or was our director or officer;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
      or was a director or officer of another corporation;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
      a time when the corporation is or was our affiliate; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
      our request; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
                                                           our request, is or was, or holds or held a position equivalent to that of, a director or officer of a partnership, trust, joint
                                                           venture or other unincorporated entity and includes the heirs and personal or other legal representatives</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
      that individual;</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;eligible
  penalty&rdquo; means a judgment, penalty or fine awarded or imposed in, or an amount paid in settlement of, an eligible proceeding;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;eligible
  proceeding&rdquo; means a proceeding in which an eligible party or any of the heirs and personal or other legal representatives of the
  eligible party, by reason of the eligible party being or having been a director or officer of, or holding or having held a position equivalent
  to that of a director or officer of, us or an associated corporation:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
      or may be joined as a party, or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
      or may be liable for or in respect of a judgment, penalty or fine in, or expenses related to, the proceeding;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;expenses&rdquo;
  includes costs, charges and expenses, including legal and other fees, but does not include judgments, penalties, fines or amounts paid
  in settlement of a proceeding; and</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;proceeding&rdquo;
  includes any legal proceeding or investigative action, whether current, threatened, pending or completed.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition, under the BCBCA, we may pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses
  actually and reasonably incurred by an eligible party in respect of that proceeding, provided that we first receive from the eligible
  party a written undertaking that, if it is ultimately determined that the payment of expenses is prohibited by the restrictions noted
  below, the eligible party will repay the amounts advanced.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
  the provisions of our Articles noted above, we must not indemnify an eligible party or pay the expenses of an eligible party, if any
  of the following circumstances apply:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
  the indemnity or payment is made under an earlier agreement to indemnify or pay expenses and, at the time that the agreement to indemnify
  or pay expenses was made, we were prohibited from giving the indemnity or paying the expenses by our Articles;</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
  the indemnity or payment is made otherwise than under an earlier agreement to indemnify or pay expenses and, at the time that the indemnity
  or payment is made, we are prohibited from giving the indemnity or paying the expenses by our Articles;</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if,
                                                           in relation to the subject matter of the eligible proceeding, the eligible party did not act honestly and in good faith with a view
                                                           to the best interests of us or the associated corporation, as the case may be; or</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
                                                           the case of an eligible proceeding other than a civil proceeding, if the eligible party did not have reasonable grounds for
                                                           believing that the eligible party&rsquo;s conduct in respect of which the proceeding was brought was lawful.</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition, if an eligible proceeding is brought against an eligible party by or on behalf of us or by or on behalf of an associated corporation,
  we must not do either of the following:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">indemnify
      the eligible party in respect of the proceeding; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">pay
      the expenses of the eligible party in respect of the proceeding.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 14; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
  any of the foregoing, and whether or not payment of expenses or indemnification has been sought, authorized or declined under the BCBCA
  or our Articles, on the application of us or an eligible party, the Supreme Court of British Columbia may do one or more of the following:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
                                                           us to indemnify an eligible party against any liability incurred by the eligible party in respect of an eligible
                                                           proceeding;</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
      us to pay some or all of the expenses incurred by an eligible party in respect of an eligible proceeding;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
      the enforcement of, or any payment under, an agreement of indemnification entered into by us;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">order
                                                           us to pay some or all of the expenses actually and reasonably incurred by any person in obtaining an order under this section;
                                                           or</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">make
      any other order the court considers appropriate.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  BCBCA and our Articles authorize us to purchase and maintain insurance for the benefit of an eligible party against any liability that
  may be incurred by reason of the eligible party being or having been a director or officer of, or holding or having held a position equivalent
  to that of a director or officer of, us, our current or former affiliate or a corporation, partnership, trust, joint venture or other
  unincorporated entity at our request.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition, we have entered into separate indemnity agreements with each of our directors and officers pursuant to which we agree to indemnify
  and hold harmless our directors and officers against any and all liability, loss, damage, cost or expense arising from or by reason of
  such director or officer holding such role in accordance with the terms and conditions of the BCBCA and our Articles.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  7. Exemption from Registration Claimed.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  8. Exhibits.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  exhibits required to be filed as part of this registration statement are listed in the Exhibit Index set forth below immediately preceding
  the signature page to this registration statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  9. Undertakings.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      undersigned Registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement; and</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
  To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
  any material change to such information in the registration statement; <I>provided</I>,&nbsp;<I>however</I>, that paragraphs (a)(1)(i)
  and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference in the registration statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 15; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial&nbsp;<I>bona fide</I>&nbsp;offering thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
  the Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
  is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial&nbsp;<I>bona fide</I>&nbsp;offering
  thereof.</FONT></P>
  
  <P STYLE="text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
  of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
  a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 16; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_013"></A>EXHIBIT
  INDEX</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024014105/ea192682ex3-1_newhorizon.htm">New Horizon Articles (previously filed as Exhibit 3.1 of Form S-1 filed by New Horizon with the SEC on February 14, 2024).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1930021/000121390024004932/ea191793ex10-2_newhorizon.htm">New Horizon 2023 Equity Incentive Plan (previously filed as Exhibit 10.2 of Form 8-K filed by New Horizon with the SEC on January 19, 2024).#</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea020314701ex4-3_newhorizon.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Assumed Stock Option.*#</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea020314701ex5-1_newhorizon.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Gowling WLG.*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea020314701ex5-1_newhorizon.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Gowling WLG (included in Exhibit 5.1).*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea020314701ex23-2_newhorizon.htm">Consent of Marcum LLP.*</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea020314701ex23-3_newhorizon.htm" STYLE="-sec-extract: exhibit">Consent of Fruci &amp; Associates II, PLLC.*</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="#a_015">Power of Attorney (included on the signature page hereto).*</A></P></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea020314701ex-fee_newhorizon.htm">Filing Fee Table*</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith</FONT></TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">#</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Denotes
  compensatory plan or arrangement</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 17; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_014"></A>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><U>The Registrant</U>: Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Toronto, Canada, on May 2, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NEW
      HORIZON AIRCRAFT LTD.</B></FONT></TD>
      </TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      </TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: white 2.25pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: white 2.25pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
      </FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Brandon Robinson</FONT></TD>
      </TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 60%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 4%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 5%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 31%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brandon
      Robinson</FONT></TD>
      </TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer</FONT></TD>
      </TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_015"></A>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Brandon Robinson, with full power
  of substitution, such person&rsquo;s true and lawful attorney-in-fact and agent for such person, with full power and authority to do
  any and all acts and things and to execute any and all instruments which said attorney and agent determines may be necessary or advisable
  or required to comply with the Securities Act of 1933 and any rules or regulations or requirements of the SEC in connection with this
  registration statement. Without limiting the generality of the foregoing power and authority, the powers granted include the power and
  authority to sign the names of the undersigned officers and directors in the capacities indicated below to this registration statement,
  to any and all amendments, both pre-effective and post-effective, and supplements to this registration statement, and to any and all
  instruments or documents filed as part of or in conjunction with this registration statement or amendments or supplements thereof, and
  each of the undersigned hereby ratifies and confirms that said attorney and agent shall do or cause to be done by virtue hereof. This
  Power of Attorney may be signed in several counterparts.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act of 1933, this registration statement
  has been signed by the following persons in the capacities on May 2, 2024:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 48%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 1%; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 51%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Brandon Robinson</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer and Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brandon Robinson</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Brian Merker</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Financial Officer </FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brian Merker</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and
      Accounting Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Jason O&rsquo;Neill</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Operating Officer and Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jason O&rsquo;Neill</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Trisha Nomura</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trisha Nomura</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      John Maris</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John Maris</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      John Pinsent</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John Pinsent</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0203147-s8_newhorizon.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 201043}]
metadata_filer: {"company-data": {"conformed-name": "New Horizon Aircraft Ltd.", "cik": "0001930021", "assigned-sic": "3721", "organization-name": "04 Manufacturing", "irs-number": "000000000", "state-of-incorporation": "A1", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-279089", "film-number": "24910512"}, "business-address": {"street1": "3187 HIGHWAY 35", "city": "LINDSAY", "state": "A6", "zip": "K9V 4R1", "phone": "613-866-1935"}, "mail-address": {"street1": "3187 HIGHWAY 35", "city": "LINDSAY", "state": "A6", "zip": "K9V 4R1"}, "former-company": {"former-conformed-name": "Pono Capital Three, Inc.", "date-changed": "20220519"}}
text: UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON,
  D.C. 20549
  FORM
  S-8
  REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933
  New
  Horizon Aircraft Ltd.
  (Exact
  name of registrant as specified in its charter)
  British
      Columbia
  N/A
  (State or other jurisdiction
      of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  3187
  Highway 35
  Lindsay,
  Ontario, K9V 4R1
  (Address
  of Principal Executive Offices) (Zip Code)
  Stock
  Options Assumed by New Horizon Aircraft Ltd. originally granted under the Robinson Aircraft, Ltd. Stock Option Plan
  (Full
  title of the plan)
  Brandon
  Robinson
  Chief
  Executive Officer
  3187 Highway 35
  Lindsay,
  Ontario, K9V 4R1
  (Name
  and address of agent for service)
  (613)
  866-1935
  Telephone number, including area code, of agent for service
  Copies to:
  E. Peter Strand
  Nelson Mullins Riley & Scarborough LLP
  101 Constitution Avenue NW, Suite 900
  Washington, DC 20001
  Telephone: (202) 689-2800
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
  "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act. ☐
  EXPLANATORY
  NOTE
  On
  January 12, 2024, New Horizon Aircraft Ltd. (f/k/a Pono Capital Three, Inc.) (the "Registrant") completed its Business Combination
  with Robinson Aircraft, Ltd., d/b/a Horizon Aircraft ("Horizon"). In connection with the Business Combination, the Registrant
  assumed stock options to purchase an aggregate of 585,230 shares of the Registrant's Class A ordinary shares (the "Assumed
  Stock Options") that were originally issued by Horizon pursuant to the Robinson Aircraft, Ltd. Stock Option Plan. The Assumed Stock
  Options were assumed and issued under the Registrant's 2023 Equity Incentive Plan.
  The
  Registrant is filing this Registration Statement on Form S-8 with the U.S. Securities and Exchange Commission (the "Commission")
  to register 585,230 of the Registrant's Class A ordinary shares for issuance under the Assumed Stock Options assumed by the Registrant
  in connection with the Business Combination.
  This
  Registration Statement contains a "reoffer prospectus" prepared in accordance with Part I of Form S-3 (in accordance with
  Instruction C of the General Instructions to Form S-8). This reoffer prospectus may be used for reoffers and resales on a continuous
  or delayed basis of up to 324,920 of those Class A ordinary shares (the "Shares") of Registrant underlying Assumed Stock
  Options referred to above that constitute "control securities" or "restricted securities," as applicable, within
  the meaning of the Securities Act of 1933, as amended (the "Securities Act") and Instruction C of the General Instructions
  to Form S-8, by certain stockholders that are current and former employees, consultants, directors, and executive officers of the Registrant
  or its predecessors (the "Selling Stockholders") for their own accounts. As specified in General Instruction C of Form S-8,
  the amount of securities to be reoffered or resold under the reoffer prospectus by each Selling Stockholder and any other person with
  whom he or she is acting in concert for the purpose of selling the Registrant's securities, may not exceed, during any three-month
  period, the amount specified in Rule 144(e) under the Securities Act.
  New
  Horizon Aircraft Ltd.
  324,920
  Class A Ordinary Shares
  This
  prospectus relates to 324,920 Class A ordinary shares, no par value (the "
  Shares
  ") of New Horizon Aircraft Ltd. ("
  New
  Horizon
  ," the "
  Company
  " or the "
  Registrant
  "), which may be offered from time to time
  by certain stockholders that are current or former employees, consultants, and advisors of the Registrant (the "
  Selling Stockholders
  ")
  for their own accounts. We will not receive any of the proceeds from the sale of Shares by the Selling Stockholders made hereunder. The
  Shares were or will be acquired upon the exercise of stock options assumed by the Company in connection with the Company's Business
  Combination with Robinson Aircraft Ltd. d/b/a Horizon Aircraft ("
  Horizon
  ") and were originally issued by Horizon pursuant
  to the Robinson Aircraft, Ltd. Stock Option Plan.
  The
  Selling Stockholders may sell the securities described in this prospectus in a number of different ways and at varying prices, including
  sales in the open market, sales in negotiated transactions and sales by a combination of these methods. The Selling Stockholders
  may sell any, all or none of the Shares and we do not know when or in what amount the Selling Stockholders may sell their Shares hereunder
  following the effective date of this Registration Statement. The price at which any of the Shares may be sold, and the commissions, if
  any, paid in connection with any such sale, are unknown and may vary from transaction to transaction. The Shares may be sold at the market
  price of the Class A ordinary shares at the time of a sale, at prices relating to the market price over a period of time, or at
  prices negotiated with the buyers of Shares. The Shares may be sold through underwriters or dealers which the Selling Stockholders may
  select. If underwriters or dealers are used to sell the Shares, we will name them and describe their compensation in a prospectus supplement.
  We provide more information about how the Selling Stockholders may sell their Shares in the section titled "Plan of Distribution."
  The Selling Stockholders will bear all sales commissions and similar expenses. Any other expenses incurred by us in connection with the
  registration and offering that are not borne by the Selling Stockholders will be borne by us.
  Our Class A ordinary shares and our public warrants are listed on the Nasdaq Capital
  Market ("Nasdaq") under the symbols "HOVR" and "HOVRW," respectively. On May 1, 2024, the closing
  price of our Class A ordinary shares was $1.98 and the closing price for our public warrants was $0.04.
  The
  amount of securities to be offered or resold under this reoffer prospectus by each Selling Stockholder or other person with whom he or
  she is acting in concert for the purpose of selling our securities, may not exceed, during any three month period, the amount specified
  in Rule 144(e) under the Securities Act of 1933, as amended (the "
  Securities Act
  ").
  We
  are an "emerging growth company" as defined under the federal securities laws and, as such, have elected to comply with certain
  reduced public company reporting requirements.
  Investing
  in our securities involves a high degree of risk. Before buying any securities, you should carefully read the discussion of the risks
  of investing in our securities in "Risk Factors" beginning on page 2 of this prospectus.
  The
  Securities and Exchange Commission (the "
  SEC
  ") may take the view that, under certain circumstances, the Selling Stockholders
  and any broker-dealers or agents that participate with the Selling Stockholders in the distribution of the Shares may be deemed to be
  "underwriters" within the meaning of the Securities Act. Commissions, discounts or concessions received by any such broker-dealer
  or agent may be deemed to be underwriting commissions under the Securities Act. See the section titled "Plan of Distribution."
  Neither
  the SEC nor any state securities commission has approved or disapproved of these securities or passed upon the accuracy or adequacy of
  this prospectus. Any representation to the contrary is a criminal offense.
  The date of this prospectus is  May 2, 2024.
  TABLE
  OF CONTENTS
  Page
  THE COMPANY
  1
  RISK FACTORS
  2
  SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS
  3
  USE OF PROCEEDS
  3
  SELLING STOCKHOLDERS
  3
  PLAN OF DISTRIBUTION
  4
  LEGAL MATTERS
  5
  EXPERTS
  5
  INFORMATION INCORPORATED BY REFERENCE
  6
  WHERE YOU CAN FIND MORE INFORMATION
  6
  PART I INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  I-1
  PART II INFORMATION REQUIRED IN REGISTRATION STATEMENT
  II-
  1
  EXHIBIT INDEX
  II-5
  SIGNATURES
  II-
  6
  You
  should rely only on the information contained in this prospectus or in any accompanying prospectus supplement by us or on our behalf.
  We have not authorized any other person to provide you with different information. If anyone provides you with different or inconsistent
  information, you should not rely on it. We are not making an offer to sell these securities in any jurisdiction where the offer or sale
  is not permitted. You should assume the information appearing in this prospectus is accurate only as of the date on the front cover of
  this prospectus, regardless of the time of delivery of this prospectus or of any sale of the Shares. Our business, financial condition,
  results of operations and prospects may have changed since that date.
  "Horizon
  Aircraft," our logo, and other trademarks or trade names of New Horizon Aircraft Ltd. appearing in this prospectus are our property.
  This prospectus also contains trademarks and trade names of other companies, which are the property of their respective owners. Solely
  for convenience, trademarks and trade names referred to in this prospectus may appear without the ® or ™ symbols, but such
  references are not intended to indicate, in any way, that we will not assert, to the fullest extent under applicable law, our rights
  or the right of the applicable licensor to these trademarks and trade names.
  Unless
  the context otherwise requires, we use the terms "we," "us" and "our" in this prospectus to refer
  to New Horizon and its consolidated subsidiaries.
  i
  THE
  COMPANY
  The
  Company
  New
  Horizon is an advanced aerospace Original Equipment Manufacturer ("
  OEM
  ") that is designing and aiming to build a next
  generation hybrid electric Vertical Takeoff and Landing ("
  eVTOL
  ") aircraft for the Regional Air Mobility ("
  RAM
  ")
  market. Its unique aircraft will offer a more efficient way to move people and goods at a regional scale (i.e., from 50 to 500 miles),
  help to connect remote communities, and will advance our ability to deal with an increasing number of climate related natural disasters
  such as wildfires, floods, or droughts.
  New
  Horizon aims to deliver a hybrid electric 7-seat aircraft, called the Cavorite X7, that can take off and land vertically like a helicopter.
  However, unlike a traditional helicopter, for the majority of its flight it will return to a configuration much like a traditional aircraft.
  This would allow the Cavorite X7 to fly faster, farther, and operate more efficiently than a traditional helicopter. Expected to travel
  at speeds up to 250 miles per hour at a range over 500 miles, New Horizon believes that this aircraft will be a disruptive force to RAM
  travel.
  Background
  On
  January 12, 2024, Pono Capital Three, Inc. ("
  Pono
  ") completed a series of transactions that resulted in the combination
  (the "
  Business Combination
  ") of Pono with Robinson Aircraft, Ltd. d/b/a Horizon Aircraft ("
  Horizon
  ")
  pursuant to the previously announced Business Combination Agreement (the "
  BCA
  "), dated August 15, 2023, by and among
  Pono, Pono Three Merger Acquisitions Corp., a British Columbia company and wholly-owned subsidiary of Pono ("
  Merger Sub
  ")
  and Horizon, following the approval at the extraordinary general meeting of the shareholders of Pono held on January 4, 2024 (the "
  Special
  Meeting
  "). On January 10, 2024, pursuant to the BCA, Pono was continued and de-registered from the Cayman Islands and redomesticated
  as a British Columbia company on January 11, 2024 (the "
  SPAC Continuation
  "). Pursuant to the BCA, on January 12, 2024,
  Merger Sub and Horizon were amalgamated under the laws of British Columbia, and Pono changed its name to New Horizon Aircraft Ltd. As
  consideration for the Business Combination, the Company issued to Horizon shareholders an aggregate of 9,419,084 Class A ordinary shares
  (the "
  Exchange Consideration
  "), including 282,573 shares held in escrow for any purchase price adjustments under the
  BCA, and 754,013 shares issued to the PIPE investor or his designees, as set forth below.
  Simultaneous
  with the closing of the Business Combination, New Horizon also completed a series of private financings, issuing and selling 200,000
  Common Shares in a private placement to a PIPE investor (the "
  PIPE Investor
  "), issued 103,500 Common Shares to EF
  Hutton LLC, in partial satisfaction of the deferred underwriting commission due from Pono's initial public offering, and assumed
  options issued by Horizon to purchase 585,230 Common Shares.
  Our
  Common Shares and our Public Warrants are listed on the Nasdaq Capital Market under the symbols "HOVR" and "HOVRW,"
  respectively. On May 1, 2024, the closing price of our Common Shares was $1.98 and the closing price for our Public Warrants was $0.04.
  The
  rights of holders of our Common Shares and Warrants are governed by our articles (the "
  Articles
  ") and the Business
  Corporations Act (British Columbia) (the "
  BCBCA
  "), and in the case of the warrants, the Warrant Agreement, dated February
  9, 2023, by and between Pono and Continental Stock Transfer & Trust Company (the "
  Warrant Agreement
  ").
  Corporate
  Information
  New
  Horizon's principal executive offices are located at 3187 Highway 35, Lindsay, Ontario, K9V 4R1, and New Horizon's telephone
  number is (613) 866-1935.
  1
  RISK
  FACTORS
  Investing
  in our Class A common stock involves risks. You should carefully consider the risks and uncertainties set forth under the caption "Risk
  Factors" in our Registration Statement on Form S-1, as amended (File No. 333-277063), first filed with the SEC on February 14,
  2024, which are incorporated by reference herein, and subsequent reports filed with the SEC, together with all of the other information
  contained or incorporated by reference in this prospectus, before deciding to invest in our Class A ordinary shares. Our business, financial
  condition, results of operations and prospects could be materially and adversely affected by any of these risks or uncertainties. In
  that case, the trading price of our Class A ordinary shares could decline, and you could lose all or part of your investment. Additional
  risks and uncertainties that we are unaware of or that we currently see as immaterial may also adversely affect our business.
  2
  SPECIAL
  NOTE REGARDING
  FORWARD-LOOKING STATEMENTS
  This
  prospectus contains forward-looking statements, including statements about the anticipated benefits of the Business Combination, and
  the financial conditions, results of operations, earnings outlook and prospects of New Horizon and other statements about the period
  following the consummation of the Business Combination. Forward-looking statements appear in a number of places in or incorporated by
  reference into this prospectus. In addition, any statements that refer to projections, forecasts or other characterizations of future
  events or circumstances, including any underlying assumptions, are forward-looking statements. Forward-looking statements are typically
  identified by words such as "plan," "believe," "expect," "anticipate," "intend,"
  "outlook," "estimate," "forecast," "project," "continue," "could,"
  "may," "might," "possible," "potential," "predict," "should,"
  "would" and other similar words and expressions, but the absence of these words does not mean that a statement is not forward-looking.
  The
  forward-looking statements are based on the current expectations of the management of New Horizon and are inherently subject to uncertainties
  and changes in circumstances and their potential effects and speak only as of the date of such statement. There can be no assurance that
  future developments will be those that have been anticipated.
  All
  subsequent written and oral forward-looking statements concerning the Business Combination or other matters addressed in this prospectus
  and attributable to New Horizon or any person acting on their behalf are expressly qualified in their entirety by the cautionary statements
  contained or referred to in this prospectus. Except to the extent required by applicable law or regulation, New Horizon undertakes no
  obligation to update these forward-looking statements to reflect events or circumstances after the date of this prospectus or to reflect
  the occurrence of unanticipated events.
  USE
  OF PROCEEDS
  We
  will not receive any of the proceeds from the sale of the Shares. All proceeds from the sale of the Shares will be for the account of
  the Selling Stockholders, as described below. See the sections titled "Selling Stockholders" and "Plan of Distribution"
  described below.
  SELLING
  STOCKHOLDERS
  This
  prospectus relates to the resale by the Selling Stockholders from time to time of up to 324,920 Class A ordinary shares underlying
  stock options that were assumed by the Company in connection with the Business Combination. The Selling Stockholders may from time to
  time offer and sell any or all of the Class A ordinary shares set forth below pursuant to this prospectus and any accompanying prospectus
  supplement. When we refer to the "Selling Stockholders" in this prospectus, we refer to the persons listed in the table below,
  and the pledgees, donees, transferees, assignees, successors and other permitted transferees that hold any of the Selling Stockholders'
  interest in the shares of Class A ordinary shares after the date of this prospectus.
  The
  following table sets forth information concerning the Class A ordinary shares that may be offered from time to time by each Selling Stockholder.
  We cannot advise you as to whether the Selling Stockholders will in fact sell any or all of such Class A ordinary shares. In particular,
  the Selling Stockholders identified below may have sold, transferred or otherwise disposed of all or a portion of their securities after
  the date on which they provided us with information regarding their securities in transactions exempt from registration under the Securities
  Act.
  The
  following table sets forth certain information provided by or on behalf of the Selling Stockholders concerning the Class A ordinary shares
  that may be offered from time to time by each Selling Stockholder with this prospectus. See "Plan of Distribution." For the
  purposes of this following table, we have assumed that the Selling Stockholders will have sold all of the securities covered by this
  prospectus upon the completion of the offering.
  The percentage ownership of voting securities in the following table is based on
  18,220,436 Class A ordinary shares deemed issued and outstanding as of May 2, 2024. The beneficial ownership information in this table
  excludes the shares underlying outstanding warrants and shares subject to outstanding grants or awards under the Equity Incentive Plan.
  Selling
      Stockholder (1)
  Shares
      of
  Class A
  Common Stock
  Beneficially
  Offered
  Common Stock
  Beneficially
  Owned After
  the Offered
  Shares are Sold
  %
      of
  Common Stock
  Beneficially
  Owned After
  the Offered Shares are Sold
  E.
      Brandon Robinson(2)
  143,213
  2,395,633
  13.1
  %
  Jason
      O'Neill
  146,252
  243,461
  1.3
  %
  Stewart
      Lee
  35,455
  118,851
  *
  *
  Less
      than one percent
  (1)
  The
      address of all of the Selling Stockholders is c/o New Horizon Aircraft, 3187 Highway 35, Lindsay, Ontario, K9V 4R1.
  3
  PLAN
  OF DISTRIBUTION
  We
  are registering for resale by the Selling Stockholders from time to time up to 324,920 Class A ordinary shares issuable upon the
  exercise of Assumed Stock Options. We will not receive any proceeds from the sale of Class A ordinary shares by the Selling Stockholders.
  The aggregate proceeds to the Selling Stockholders will be the purchase price of the securities less any discounts and commissions borne
  by the Selling Stockholders.
  The
  Selling Stockholders will pay any underwriting discounts and commissions and expenses incurred by the Selling Stockholders for brokerage,
  accounting, tax or legal services or any other expenses incurred by the Selling Stockholders in disposing of the securities. We are required
  to pay all other fees and expenses incident to the registration of the Class A ordinary shares to be offered and sold pursuant to this
  prospectus.
  The
  Selling Stockholders will act independently of us in making decisions with respect to the timing, manner and size of each sale. Such
  sales may be made on one or more exchanges or in the over-the-counter market or otherwise, at prices and under terms then prevailing
  or at prices related to the then current market price or in negotiated transactions. Each Selling Stockholder reserves the right to accept
  and, together with its respective agents, to reject, any proposed purchase of securities to be made directly or through agents. The Selling
  Stockholders and any of their permitted transferees may sell their securities offered by this prospectus on any stock exchange, market
  or trading facility on which the securities are traded or in private transactions. If underwriters are used in the sale, such underwriters
  will acquire the shares for their own account. These sales may be at a fixed price or varying prices, which may be changed, or at market
  prices prevailing at the time of sale, at prices relating to prevailing market prices or at negotiated prices. The securities may be
  offered to the public through underwriting syndicates represented by managing underwriters or by underwriters without a syndicate. The
  obligations of the underwriters to purchase the securities will be subject to certain conditions.
  The
  Selling Stockholders may sell their shares by one or more of, or a combination of, the following methods:
  ●
  purchases
      by a broker-dealer as principal and resale by such broker-dealer for its own account pursuant to this prospectus;
  ●
  ordinary
      brokerage transactions and transactions in which the broker solicits purchasers;
  ●
  block
      trades in which the broker-dealer so engaged will attempt to sell the offered securities as agent but may position and resell a portion
      of the block as principal to facilitate the transaction;
  ●
  an
      over-the-counter distribution in accordance with the rules of Nasdaq;
  ●
  through
      trading plans entered into by a Selling Stockholder pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended
      (the "
  Exchange Act
  "), that are in place at the time of an offering pursuant to this prospectus and any applicable
      prospectus supplement hereto that provide for periodic sales of their securities on the basis of parameters described in such trading
      plans;
  ●
  through
      the distribution of the securities by any Selling Stockholder to its partners, members or stockholders
  ●
  through
      one or more underwritten offerings on a firm commitment or best efforts basis;
  ●
  settlement
      of short sales entered into after the effective date the registration statement of which this prospectus is a part;
  ●
  agreements
      with broker-dealers to sell a specified number of the securities at a stipulated price per share or warrant;
  ●
  in
      "at the market" offerings, as defined in Rule 415 under the Securities Act, at negotiated prices, at prices prevailing
      at the time of sale or at prices related to such prevailing market prices, including sales made directly on a national securities
      exchange or sales made through a market maker other than on an exchange or other similar offerings through sales agents;
  ●
  in
      privately negotiated transactions;
  ●
  in
      options transactions;
  4
  ●
  through
      a combination of any of the above methods of sale; or
  ●
  any
      other method permitted pursuant to applicable law.
  There
  can be no assurance that the Selling Stockholders will sell all or any of the securities offered by this prospectus. In addition, any
  shares that qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than pursuant to this prospectus. The Selling Stockholders
  have the sole and absolute discretion not to accept any purchase offer or make any sale of securities if they deem the purchase price
  to be unsatisfactory at any particular time.
  The
  Selling Stockholders and any other person participating in the sale of the Shares will be subject to the Exchange Act rules including,
  without limitation, Regulation M, which may limit the timing of purchases and sales of any of the Shares by the Selling Stockholders
  and any other person. In addition, Regulation M may restrict the ability of any person engaged in the distribution of the Shares
  to engage in market-making activities with respect to the particular Shares being distributed. This may affect the marketability of the
  Shares and the ability of any person or entity to engage in market-making activities with respect to the Shares.
  The
  Selling Stockholders may indemnify any broker or underwriter that participates in transactions involving the sale of the Shares against
  certain liabilities, including liabilities arising under the Securities Act.
  LEGAL
  MATTERS
  The
  validity of the securities offered by this prospectus has been passed upon for us by Gowling WLG, and Nelson Mullins Riley & Scarborough
  LLP has passed upon certain U.S. federal securities laws. If the validity of any securities is also passed upon by counsel for the underwriters,
  dealers or agents of an offering of those securities, that counsel will be named in the applicable prospectus supplement.
  EXPERTS
  The financial statements of Pono as of December 31, 2023 and 2022 and for the year
  ended December 21, 2023 and for the period from March 11, 2022 (inception) through December 31, 2022 incorporated by reference into this
  prospectus and registration statement, have been audited by Marcum LLP, an independent registered public accounting firm, as stated in
  their report included herein. Such financial statements have been so included in reliance on the report of such firm given upon their
  authority as experts in accounting and auditing.
  The financial statements of Horizon as of May 31, 2023 and 2022 and for the years
  ended May 31, 2023 and 2022 incorporated by reference into this prospectus and registration statement have been audited by Fruci &
  Associates II, PLLC, an independent registered public accounting firm, as stated in their report thereon which report expresses an unqualified
  opinion, and included in this prospectus and registration statement in reliance upon such report and upon the authority of such firm as
  experts in accounting and auditing.
  5
  INFORMATION
  INCORPORATED BY REFERENCE
  The
  following documents filed with the SEC are hereby incorporated by reference in this prospectus:
  ●
  the Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2023 (filed on March 28, 2024);
  ●
  the Company's Quarterly Report on
  Form 10-Q
  for the
  quarter ended February 29, 2024 (filed on April 22, 2024);
  ●
  the Company's Current Reports on Form 8-K filed with the SEC on
  January
                                                                                        3, 2024
  ,
  January 5,
                                                                                        2024
  ,
  January 11,
                                                                                        2024
  ,
  January 19, 2024
  (as amended on
  February
                                                                                        13, 2024
  ),
  February 21,
                                                                                        2024
  ,
  April 3, 2024
  ,
  April
                                                                                        22, 2024
  , and
  April 24, 2024
  ; and
  ●
  the
                                              description of the Registrant's Ordinary Shares contained in
  Exhibit 4.2
  to our Annual
                                              Report on
  Form 10-K
  for the year ended December 31, 2023 (filed on
                                              March 28, 2024).
  All
  documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
  Statement and to be part hereof from the date of filing of such documents;
  provided
  ,
  however
  , that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by
  reference into this Registration Statement.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
  for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which
  also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  WHERE
  YOU CAN FIND MORE INFORMATION
  We
  are required to file annual, quarterly and current reports, proxy statements and other information with the SEC. You may inspect
  these reports and other information without charge at a website maintained by the SEC. The address of this site is
  http://www.sec.gov.
  Our
  website address is
  www.horizonaircraft.com
  . Through our website, we make available, free of charge, the following documents
  as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC, including our Annual Reports on
  Form 10-K; our proxy statements for our annual and special stockholder meetings; our Quarterly Reports on Form 10-Q; our Current
  Reports on Form 8-K and Forms 3, 4 and 5 with respect to our securities filed on behalf of our directors and our executive officers;
  and amendments to those documents. The information contained on, or that may be accessed through, our website is not part of, and is
  not incorporated into, this prospectus.
  6
  New
  Horizon Aircraft Ltd.
  324,920
  Class A Ordinary Shares
  REOFFER
  PROSPECTUS
  PART
  I
  INFORMATION
  REQUIRED IN THE
  SECTION
  10(a) PROSPECTUS
  The
  document(s) containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Securities
  Act Rule 428(b)(1).
  I-
  1
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  The
  following documents filed by New Horizon Aircraft Ltd. (the "Registrant") with the U.S. Securities and Exchange Commission
  ("SEC") are hereby incorporated by reference into this registration statement (in each case excluding any information furnished
  and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on any Current Report on
  Form 8-K):
  ●
  the Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2023 (filed on March 28, 2024);
  ●
  the Company's Quarterly Report on
  Form 10-Q
  for the
  quarter ended February 29, 2024 (filed on April 22, 2024);
  ●
  the Company's Current Reports on Form 8-K filed with
  the SEC on
  January 3, 2024
  ,
  January 5, 2024
  ,
  January 11, 2024
  ,
  January 19, 2024
  (as amended on
  February 13, 2024
  ),
  February 21, 2024
  ,
  April 3, 2024
  ,
  April 22, 2024
  , and
  April 24, 2024
  ; and
  ●
  the
                                              description of the Registrant's Ordinary Shares contained in
  Exhibit 4.2
  to our Annual
                                              Report on
  Form 10-K
  for the year ended December 31, 2023 (filed on
                                              March 28, 2024).
  All
  documents subsequently filed with the SEC by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
  of 1934, prior to the filing of a post-effective amendment to this registration statement which indicates that all securities offered
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration
  statement (in each case excluding any information furnished and not filed according to applicable rules, such as information furnished
  pursuant to Item 2.02 or Item 7.01 on any Current Report on Form 8-K) and to be part hereof from the date of filing of such documents.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference in this registration statement shall be deemed
  to be modified or superseded for purposes of this registration statement to the extent that a statement contained in this registration
  statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this registration
  statement, modifies or supersedes such prior statement. Any statement contained in this registration statement shall be deemed to be
  modified or superseded to the extent that a statement contained in a subsequently filed document that is or is deemed to be incorporated
  by reference in this registration statement modifies or supersedes such prior statement. Any statement so modified or superseded shall
  not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
  Item
  4. Description of Securities.
  Not
  applicable.
  Item
  5. Interests of Named Experts and Counsel.
  Not
  applicable.
  Item
  6. Indemnification of Directors and Officers.
  We
  are governed by the
  Business Corporations Act
  (British Columbia), or BCBCA. Under the BCBCA, and our Articles,
  we may (or must, in the case of our Articles) indemnify all eligible parties against all eligible penalties to which such person is or
  may be liable, and we must, after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred
  by such person in respect of that proceeding. Each director is deemed to have contracted with us on the terms of indemnity contained
  in our Articles.
  For
  the purposes of such an indemnification:
  "eligible
  party," in relation to us, means an individual who:
  ●
  is
      or was our director or officer;
  ●
  is
      or was a director or officer of another corporation;
  II-
  1
  ●
  at
      a time when the corporation is or was our affiliate; or
  ●
  at
      our request; or
  ●
  at
                                                           our request, is or was, or holds or held a position equivalent to that of, a director or officer of a partnership, trust, joint
                                                           venture or other unincorporated entity and includes the heirs and personal or other legal representatives
  of
      that individual;
  "eligible
  penalty" means a judgment, penalty or fine awarded or imposed in, or an amount paid in settlement of, an eligible proceeding;
  "eligible
  proceeding" means a proceeding in which an eligible party or any of the heirs and personal or other legal representatives of the
  eligible party, by reason of the eligible party being or having been a director or officer of, or holding or having held a position equivalent
  to that of a director or officer of, us or an associated corporation:
  ●
  is
      or may be joined as a party, or
  ●
  is
      or may be liable for or in respect of a judgment, penalty or fine in, or expenses related to, the proceeding;
  "expenses"
  includes costs, charges and expenses, including legal and other fees, but does not include judgments, penalties, fines or amounts paid
  in settlement of a proceeding; and
  "proceeding"
  includes any legal proceeding or investigative action, whether current, threatened, pending or completed.
  In
  addition, under the BCBCA, we may pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses
  actually and reasonably incurred by an eligible party in respect of that proceeding, provided that we first receive from the eligible
  party a written undertaking that, if it is ultimately determined that the payment of expenses is prohibited by the restrictions noted
  below, the eligible party will repay the amounts advanced.
  Notwithstanding
  the provisions of our Articles noted above, we must not indemnify an eligible party or pay the expenses of an eligible party, if any
  of the following circumstances apply:
  ●
  if
  the indemnity or payment is made under an earlier agreement to indemnify or pay expenses and, at the time that the agreement to indemnify
  or pay expenses was made, we were prohibited from giving the indemnity or paying the expenses by our Articles;
  ●
  if
  the indemnity or payment is made otherwise than under an earlier agreement to indemnify or pay expenses and, at the time that the indemnity
  or payment is made, we are prohibited from giving the indemnity or paying the expenses by our Articles;
  ●
  if,
                                                           in relation to the subject matter of the eligible proceeding, the eligible party did not act honestly and in good faith with a view
                                                           to the best interests of us or the associated corporation, as the case may be; or
  ●
  in
                                                           the case of an eligible proceeding other than a civil proceeding, if the eligible party did not have reasonable grounds for
                                                           believing that the eligible party's conduct in respect of which the proceeding was brought was lawful.
  In
  addition, if an eligible proceeding is brought against an eligible party by or on behalf of us or by or on behalf of an associated corporation,
  we must not do either of the following:
  ●
  indemnify
      the eligible party in respect of the proceeding; or
  ●
  pay
      the expenses of the eligible party in respect of the proceeding.
  II-
  2
  Notwithstanding
  any of the foregoing, and whether or not payment of expenses or indemnification has been sought, authorized or declined under the BCBCA
  or our Articles, on the application of us or an eligible party, the Supreme Court of British Columbia may do one or more of the following:
  ●
  order
                                                           us to indemnify an eligible party against any liability incurred by the eligible party in respect of an eligible
                                                           proceeding;
  ●
  order
      us to pay some or all of the expenses incurred by an eligible party in respect of an eligible proceeding;
  ●
  order
      the enforcement of, or any payment under, an agreement of indemnification entered into by us;
  ●
  order
                                                           us to pay some or all of the expenses actually and reasonably incurred by any person in obtaining an order under this section;
                                                           or
  ●
  make
      any other order the court considers appropriate.
  The
  BCBCA and our Articles authorize us to purchase and maintain insurance for the benefit of an eligible party against any liability that
  may be incurred by reason of the eligible party being or having been a director or officer of, or holding or having held a position equivalent
  to that of a director or officer of, us, our current or former affiliate or a corporation, partnership, trust, joint venture or other
  unincorporated entity at our request.
  In
  addition, we have entered into separate indemnity agreements with each of our directors and officers pursuant to which we agree to indemnify
  and hold harmless our directors and officers against any and all liability, loss, damage, cost or expense arising from or by reason of
  such director or officer holding such role in accordance with the terms and conditions of the BCBCA and our Articles.
  Item
  7. Exemption from Registration Claimed.
  Not
  applicable.
  Item
  8. Exhibits.
  The
  exhibits required to be filed as part of this registration statement are listed in the Exhibit Index set forth below immediately preceding
  the signature page to this registration statement.
  Item
  9. Undertakings.
  (a)
  The
      undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement; and
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
  any material change to such information in the registration statement;
  provided
  ,
  however
  , that paragraphs (a)(1)(i)
  and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference in the registration statement.
  II-
  3
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
  the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that
  is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering
  thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
  of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that
  a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  4
  EXHIBIT
  INDEX
  Exhibit No.
  Description of Exhibit
  4.1
  New Horizon Articles (previously filed as Exhibit 3.1 of Form S-1 filed by New Horizon with the SEC on February 14, 2024).
  4.2
  New Horizon 2023 Equity Incentive Plan (previously filed as Exhibit 10.2 of Form 8-K filed by New Horizon with the SEC on January 19, 2024).#
  4.3
  Form of Assumed Stock Option.*#
  5.1
  Opinion of Gowling WLG.*
  23.1
  Consent of Gowling WLG (included in Exhibit 5.1).*
  23.2
  Consent of Marcum LLP.*
  23.3
  Consent of Fruci & Associates II, PLLC.*
  24.1
  Power of Attorney (included on the signature page hereto).*
  107
  Filing Fee Table*
  *
  Filed
  herewith
  #
  Denotes
  compensatory plan or arrangement
  II-
  5
  SIGNATURES
  The Registrant
  : Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Toronto, Canada, on May 2, 2024.
  NEW
      HORIZON AIRCRAFT LTD.
  By:
  /s/
      Brandon Robinson
  Name:
  Brandon
      Robinson
  Title:
  Chief
      Executive Officer
  POWER
  OF ATTORNEY
  KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Brandon Robinson, with full power
  of substitution, such person's true and lawful attorney-in-fact and agent for such person, with full power and authority to do
  any and all acts and things and to execute any and all instruments which said attorney and agent determines may be necessary or advisable
  or required to comply with the Securities Act of 1933 and any rules or regulations or requirements of the SEC in connection with this
  registration statement. Without limiting the generality of the foregoing power and authority, the powers granted include the power and
  authority to sign the names of the undersigned officers and directors in the capacities indicated below to this registration statement,
  to any and all amendments, both pre-effective and post-effective, and supplements to this registration statement, and to any and all
  instruments or documents filed as part of or in conjunction with this registration statement or amendments or supplements thereof, and
  each of the undersigned hereby ratifies and confirms that said attorney and agent shall do or cause to be done by virtue hereof. This
  Power of Attorney may be signed in several counterparts.
  Pursuant to the requirements of the Securities Act of 1933, this registration statement
  has been signed by the following persons in the capacities on May 2, 2024:
  Signature
  Title
  /s/
      Brandon Robinson
  Chief
      Executive Officer and Director
  Brandon Robinson
  (Principal Executive Officer)
  /s/
      Brian Merker
  Chief
      Financial Officer
  Brian Merker
  (Principal Financial and
      Accounting Officer)
  /s/
      Jason O'Neill
  Chief
      Operating Officer and Director
  Jason O'Neill
  /s/
      Trisha Nomura
  Director
  Trisha Nomura
  /s/
      John Maris
  Director
  John Maris
  /s/
      John Pinsent
  Director
  John Pinsent
  II-6