Horner - who has been with the team since their inception in Formula 1 back in 2005 - is currently the subject of a Red Bull investigation into accusations of alleged 'inappropriate behaviour'.
The Milton Keynes-based team have been told by both F1 and the FIA in separate statements that they should try to get to the bottom of the allegations with integrity and the 'highest standards' in mind.
"As you're well aware, there's a process going on which I form part of," Horner said.
"But as I form part of that process, I'm afraid I cannot comment on it."
The investigation casts somewhat of a shadow over the start of Red Bull's title defence in 2024, following a hugely successful season last year.
Red Bull have looked strong so far in testing, with Max Verstappen topping timesheets in day one, and Sergio Perez finishing second on day two.