SEC Comment Letter for XMax Inc. (XMAX) (CIK 0001473334) (XMAX) — Nov 26, 2012
XMax Inc. (XMAX) (CIK 0001473334)
Date: Nov. 26, 2012 · CIK: 0001473334 · Accession: 0000000000-12-063847
AI Filing Summary & Sentiment
File numbers found in text: 333-180496
Referenced dates: October 10, 2012
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November 26 , 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 registration statement s and your response letter dated October 30 , 2012 to those issues we have addressed in our comment. General 1. We note your response to comments one, two and three of our letter dated October 10, 2012. We may have further comments after reviewing the amen dment s. 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.