SEC Company Response from XMax (XMAX) — May 8, 2026
XMax Inc.
Date: May 8, 2026 · CIK: 0001473334 · Accession: 0001493152-26-021892
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295406
Letter
Re: XMAX Inc.
XMAX INC.
May 8, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549
Registration Statement on Form S-3
Filed April 29, 2026
File No. 333-295406
Acceleration Request
Requested Date: May 12, 2026
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, XMax 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,
XMax
Inc.
Show Raw Text
CORRESP
1
filename1.htm
XMAX
INC.
May
8, 2026
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Re:
XMAX
Inc.
Registration
Statement on Form S-3
Filed April 29, 2026
File No. 333-295406
Acceleration
Request
Requested Date:
May 12, 2026
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, XMax 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,
XMax
Inc.
/s/
Xiaohua Lu
Xiaohua
Lu
Chief
Executive Officer
cc:
Jeffrey
Li, FisherBroyles, LLP