Correspondence 0001493152-23-037696 from XMax Inc. (XMAX) (CIK 0001473334) (XWIN)

XMax Inc. (XMAX) (CIK 0001473334)
Date: Oct. 19, 2023 · CIK: 0001473334 · Accession: 0001493152-23-037696

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File numbers found in text: 333-274970

Date

October 13, 2023

Author

Chief

Form

CORRESP

Company

XMax Inc. (XMAX) (CIK 0001473334)

Letter

Re: Nova LifeStyle, Inc.

NOVA LIFESTYLE, INC.

October 19, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, DC 20549

Registration Statement on Form S-3

Filed October 13, 2023

File No. 333-274970

Acceleration Request

Requested Date: October 23, 2023

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Nova LifeStyle, Inc. (the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

● should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission 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 the staff comments and 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.

If you have any further comments, require any further information or if any questions should arise in connection with this submission, please call our counsel Mr. Jeffrey Li at (703) 618-2505 at FisherBroyles, LLP.

[Signature Page Follows]

Very
truly yours,
Nova
Lifestyle, Inc.

Show Raw Text

CORRESP
1
filename1.htm

NOVA
LIFESTYLE, INC.

October
19, 2023

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
DC 20549

    Re:
    Nova
                                            LifeStyle, Inc.

    Registration
    Statement on Form S-3

    Filed
    October 13, 2023

    File
    No. 333-274970

Acceleration
Request

  Requested Date:
  October 23, 2023

  Requested Time:
  4:00 p.m. Eastern Time

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Nova LifeStyle, Inc. (the “Company”)
hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective
date of the above-referenced Registration Statement and declare such Registration Statement effective at the “Requested Date”
and “Requested Time” set forth above or as soon thereafter as practicable.

In
connection with the acceleration request, the Company hereby acknowledges that:

    ●
    should
                                            the Commission or the staff of the Commission, acting pursuant to delegated authority, declare
                                            the filing effective, it does not foreclose the Commission 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 the staff comments and 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.

If
you have any further comments, require any further information or if any questions should arise in connection with this submission, please
call our counsel Mr. Jeffrey Li at (703) 618-2505 at FisherBroyles, LLP.

[Signature
Page Follows]

    Very
    truly yours,

    Nova
    Lifestyle, Inc.

    /s/
    Tawny Lam

    Tawny
    Lam

    Chief
    Executive Officer

    cc:
    Jeffrey
    Li, FisherBroyles, LLP

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