SEC Comment Letter 0000000000-23-011423 to XMax Inc. (XMAX) (CIK 0001473334) (XWIN)
XMax Inc. (XMAX) (CIK 0001473334)
Date: Oct. 19, 2023 · CIK: 0001473334 · Accession: 0000000000-23-011423
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File numbers found in text: 333-274970
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United States securities and exchange commission logo
October 19, 2023
Thanh Lam
Chief Executive Officer
Nova LifeStyle, Inc.
6565 E. Washington Blvd.
Commerce, CA 90040
Re:Nova LifeStyle, Inc.
Registration Statement on Form S-3
Filed October 13, 2023
File No. 333-274970
Dear Thanh Lam:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Jeffrey Li