SEC Comment Letter 0000000000-24-006373 to XMax Inc. (XMAX) (CIK 0001473334) (XWIN)
XMax Inc. (XMAX) (CIK 0001473334)
Date: June 4, 2024 · CIK: 0001473334 · Accession: 0000000000-24-006373
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File numbers found in text: 333-279796
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United States securities and exchange commission logo
June 4, 2024
Thanh Lam
Chief Executive Officer
Nova Lifestyle, Inc.
6565 Washington Blvd.
Commerce, CA 90040
Re:Nova Lifestyle, Inc.
Registration Statement on Form S-3
Filed on May 29, 2024
File No. 333-279796
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Jeffrey Li