CORRESP Filing
XMax Inc.
Date: Aug. 26, 2025 · CIK: 0001473334 · Accession: 0001641172-25-025471
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File numbers found in text: 333-287559
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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