Correspondence 0001493152-24-022519 from XMax Inc. (XMAX) (CIK 0001473334) (XWIN)
XMax Inc. (XMAX) (CIK 0001473334)
Date: June 4, 2024 · CIK: 0001473334 · Accession: 0001493152-24-022519
AI Filing Summary & Sentiment
File numbers found in text: 333-279796
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CORRESP
1
filename1.htm
NOVA
LIFESTYLE, INC.
June
4, 2024
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
May 29, 2024
File
No. 333-279796
Acceleration
Request
Requested
Date:
June
6, 2024
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