The engine might also be hydro locked. Remove the plug and insert a clean cloth in there and turn the engine over without the plug to remove the eccess fuel. Then re-install the plug and try again.
If that doesn't work try starting with the fuel hose diconnected. You might be too rich/flooded. Also ensure that your throttle is open enough.
Other than that like the other guys said make sure your igniter is working....Its a new engine right? Mine was very hard to start when it was new...be patient...
John