SEC Comment Letter for XMax Inc. (XMAX) (CIK 0001473334) (XMAX) — Sep 13, 2011
XMax Inc. (XMAX) (CIK 0001473334)
Date: Sept. 13, 2011 · CIK: 0001473334 · Accession: 0000000000-11-054673
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-163019
Letter
September 13, 2011 Via E-mail Ms. Tawny Lam President Nova Lifestyle, Inc. 6541 East Washington Blvd. Commerce, CA 90040 Re: Nova Lifestyle, Inc. Amendment No. 1 to Current Report on Form 8-K Filed August 10, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed August 15, 2011 File No. 333-163019
Dear Ms. Lam: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig E. Slivka, for
Pamela A. Long Assistant Director
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September 13, 2011 Via E-mail Ms. Tawny Lam President Nova Lifestyle, Inc. 6541 East Washington Blvd. Commerce, CA 90040 Re: Nova Lifestyle, Inc. Amendment No. 1 to Current Report on Form 8-K Filed August 10, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed August 15, 2011 File No. 333-163019 Dear Ms. Lam: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig E. Slivka, for Pamela A. Long Assistant Director cc: Via E-mail Robert Newman, Esq. Newman & Morrison LLP