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CORRESP Filing

XMax Inc.
Date: Aug. 26, 2025 · CIK: 0001473334 · Accession: 0001641172-25-025471

Offering / Registration Process

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File numbers found in text: 333-287559

Date
Aug. 26, 2025
Author
Chief
Form
CORRESP
Company
XMax Inc.

Letter

Nova LifeStyle, Inc.

E. Washington Blvd.

Commerce, CA 90040

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, NE

Washington, D.C., 20549

Attention: Ms. Kristin Baldwin

Mr. Geoffrey Kruczek

August 26, 2025

Re: Nova LifeStyle, Inc.

Acceleration Request for Registration Statement on Form S-1, as amended

File No. 333-287559

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Nova LifeStyle, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 (File No. 333-287559), as amended, so that it will become effective on August 27, 2025 at 4:00 p.m. ET, or as soon as thereafter practicable.

Very truly yours,
Nova LifeStyle, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Nova
LifeStyle, Inc.

 6565
E. Washington Blvd.

 Commerce,
CA 90040

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, NE

 Washington,
D.C., 20549

 Attention: Ms.
 Kristin Baldwin

 Mr.
 Geoffrey Kruczek

 August
26, 2025

 Re:
 Nova
 LifeStyle, Inc.

 Acceleration
 Request for Registration Statement on Form S-1, as amended

 File
 No. 333-287559

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, Nova LifeStyle, Inc. hereby requests acceleration of effectiveness
of the above referenced Registration Statement on Form S-1 (File No. 333-287559), as amended, so that it will become effective on August
27, 2025 at 4:00 p.m. ET, or as soon as thereafter practicable.

 Very truly yours,

 Nova LifeStyle, Inc.

 /s/
 Xiaohua Lu

 Name:
 Xiaohua
 Lu

 Title:
 Chief
 Executive Officer, President and Director