0001104659-22-007109.txt : 20220225 0001104659-22-007109.hdr.sgml : 20220225 20220125060136 ACCESSION NUMBER: 0001104659-22-007109 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vertical Aerospace Ltd. CENTRAL INDEX KEY: 0001867102 STANDARD INDUSTRIAL CLASSIFICATION: AIRCRAFT [3721] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 140-142 KENSINGTON CHURCH STREET CITY: LONDON STATE: X0 ZIP: W8 4BN BUSINESS PHONE: 44 7799310595 MAIL ADDRESS: STREET 1: 140-142 KENSINGTON CHURCH STREET CITY: LONDON STATE: X0 ZIP: W8 4BN CORRESP 1 filename1.htm

Vertical Aerospace Ltd.

140-142 Kensington Church Street
London, W8 4BN
United Kingdom
+44 117 457 2094

January 25, 2022

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:

Gregory Herbers

Re:

Vertical Aerospace Ltd.
Registration Statement on Form F-1 (File No. 333-262207)

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (File No. 333-262207) (the “Registration Statement”) of Vertical Aerospace Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on January 27, 2022, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling David Stewart at +1 (405) 933-4988.

Thank you for your assistance in this matter.

[signature page follows]

	Very truly yours,

	Vertical Aerospace Ltd.

	By:	/s/ Vincent Casey
		Name: Vincent Casey
		Title: Chief Financial Officer

cc:	(via email) Sanjay Verma, Vertical Aerospace Ltd. Robbie McLaren, Latham & Watkins (London) LLP David Stewart, Latham & Watkins (London) LLP