SEC Comment Letter to XMax Inc. (XMAX) (CIK 0001473334) (XWIN)
XMax Inc. (XMAX) (CIK 0001473334)
Date: Aug. 3, 2026 · CIK: 0001473334 · Accession: 0000000000-26-007650
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Reasoning
File numbers found in text: 333-295406
Letter
Re: XMax Inc. Registration Statement on Form S-3 Filed on April 29, 2026 File No. 333-295406 Dear Xiaohua Lu:
May 6, 2026
Xiaohua Lu Chief Executive Officer XMax Inc. 6565 E. Washington Blvd. Commerce, CA 90040
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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
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<FILENAME>filename2.txt
<TEXT>
May 6, 2026
Xiaohua Lu
Chief Executive Officer
XMax Inc.
6565 E. Washington Blvd.
Commerce, CA 90040
Re: XMax Inc.
Registration Statement on Form S-3
Filed on April 29, 2026
File No. 333-295406
Dear Xiaohua Lu:
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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
</TEXT>
</DOCUMENT>