CORRESP Filing
XMax Inc.
Date: Aug. 6, 2025 · CIK: 0001473334 · Accession: 0001641172-25-022389
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287559
Letter
VIA EDGAR Division of Corporation Finance Office of Life Sciences Attention: Ms. Kristin Baldwin Re: Nova Lifestyle, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 25, 2025 File No. 333-287559
Dear Ms. Baldwin / Mr. Kruczek:
Nova Lifestyle, Inc. (the " Company ", " we ", " us " or " our ") hereby transmits its response to the comment letter received from the staff (the " Staff ") of the U.S. Securities and Exchange Commission (the " Commission "), dated August 1, 2025, in connection with the Registration Statement on Form S-1 filed with the Commission on May 23, 2025 (the " Form S-1 "), as amended by Amendment No.1 and Amendment No.2 to the Form S-1 filed with the Commission on June 27, 2025, and July 25, 2025, respectively.
For the Staff's convenience, we have repeated below the Staff's comment in bold, and have followed the comment with the Company's response. The Company is filing via Edgar the Amendment No. 3 to Form S-1 (the " Amendment No. 3 ") revised pursuant to the comment herein with this response letter.
Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025
General
1. Please file as exhibits currently dated consents from your auditors. Please also file the escrow agreement as an exhibit.
Response : In response to the Staff's comment, the currently dated consents from the Company's auditors and a form of escrow agreement have been filed as exhibits to our Amendment No.3 in response to the Staff's comment.
* * *
We thank the Staff for its review of the foregoing. If you have questions or further comments, please forward them by electronic mail to both Mr. Wang Yu at wangyu@hankunlaw.com and Mr. Jeffrey Chuang at Jeffery_chuang@novalifestyle.com
Very truly yours,
Sincerely,
/s/
Xiaohua Lu
Show Raw Text
CORRESP 1 filename1.htm Nova Lifestyle, Inc. 6565 E. Washington Blvd. Commerce, CA 90040 August 6, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Mail Stop 4631 Washington, DC 20549 Attention: Ms. Kristin Baldwin Mr. Geoffrey Kruczek Re: Nova Lifestyle, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 25, 2025 File No. 333-287559 Dear Ms. Baldwin / Mr. Kruczek: Nova Lifestyle, Inc. (the " Company ", " we ", " us " or " our ") hereby transmits its response to the comment letter received from the staff (the " Staff ") of the U.S. Securities and Exchange Commission (the " Commission "), dated August 1, 2025, in connection with the Registration Statement on Form S-1 filed with the Commission on May 23, 2025 (the " Form S-1 "), as amended by Amendment No.1 and Amendment No.2 to the Form S-1 filed with the Commission on June 27, 2025, and July 25, 2025, respectively. For the Staff's convenience, we have repeated below the Staff's comment in bold, and have followed the comment with the Company's response. The Company is filing via Edgar the Amendment No. 3 to Form S-1 (the " Amendment No. 3 ") revised pursuant to the comment herein with this response letter. Amendment No. 2 to Registration Statement on Form S-1 filed July 25, 2025 General 1. Please file as exhibits currently dated consents from your auditors. Please also file the escrow agreement as an exhibit. Response : In response to the Staff's comment, the currently dated consents from the Company's auditors and a form of escrow agreement have been filed as exhibits to our Amendment No.3 in response to the Staff's comment. * * * We thank the Staff for its review of the foregoing. If you have questions or further comments, please forward them by electronic mail to both Mr. Wang Yu at wangyu@hankunlaw.com and Mr. Jeffrey Chuang at Jeffery_chuang@novalifestyle.com Very truly yours, Sincerely, /s/ Xiaohua Lu Xiaohua Lu Chief Executive Officer and Director