SecProbe.io

April 27, 2012
 Via E-Mail

Thanh H. Lam President Nova Lifestyle, Inc.
6541 E. Washington Blvd.
Commerce, California  90040
Re: Nova Lifestyle, Inc.
  Registration Statement on Form S-1
Filed March 30, 2012
  File No. 333-180496   Post-Effective Amendment No. 1 to Form S-1   Filed March 30, 2012   File No. 333-177353

Dear Ms. Lam:
 We have limited our review of your registra tion statement to those issues we have
addressed in our comment.
 Please respond to this letter by amending your registration statement and providing the
requested information.  Where you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
 After reviewing any amendment to your re gistration statement and the information you
provide in response to our comment, we may have additional comments.

Selling Shareholders, pages 59 and 60

1. We note items in the recent press suggesti ng that MD Witter Investments LLC, Witter
Global Opportunity Fund and New York Globa l Group appear to be acting together to
invest in Chinese companies.  Please disclose  the extent to which these entities have or
share dispositive and/or voting control over any of the shares registered for resale.  We note that Witter Global Opportuniti es, Ltd. is listed as a sel ling shareholder in the Post
Effective Amendment Number 1 to Form  S-1 (333-177353) filed on March 30, 2012.
Please also confirm to us that the selling sh areholder table in both registration statements
identifies all of the persons or entities that have or share dispositive and/or voting control over any shares registered for resale. We ma y have additional comments after our review
of your response.

Thanh H. Lam Nova Lifestyle, Inc. April 27, 2012 Page 2

 We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filings to be certain that the filings in clude the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Notwithstanding our comments, in the event you request acceleration of  the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.  Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or, in her absence, me
at (202) 551-3760 with any questions.
Sincerely,
   /s/ Pamela Long    Pamela Long
Assistant Director
cc: Via E-Mail

 Thomas Wardell, Esq.