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April 5, 2024
Anil Idnani
Chief Executive Officer
Maison Luxe, Inc.
1 Bridge Plaza
2nd Floor
Fort Lee, New Jersey 07024
Re:Maison Luxe, Inc.
Offering Statement on Form 1-A
Filed March 11, 2024
File No. 024-12409
Dear Anil Idnani:
             We have reviewed your offering statement and have the following comment(s).
            Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response. After
reviewing any amendment to your offering statement and the information you provide in
response to this letter, we may have additional comments.
Offering Statement on Form 1-A
Offering Circular Summary, page 2
1.Please consider revising the section captioned "Our Company" to briefly discuss the
Maison Luxe Business.
Description of Securities, page 15
2.We note your disclosure here that your "authorized capital stock consists of 1,200,000,000
shares of common stock" and that "[a]s of the date of this Offering Circular, there were
229,966,409 shares of . . . common stock issued and outstanding."  However, the
disclosure on page F-16 indicates that as of December 23, 2023, you had 807,720,222
common stock equivalents outstanding. In this regard, it appears that your current
authorized capital stock of 1,200,000,000 is not sufficient to settle all potential exercises
of common stock equivalents and cover the maximum of 500,000,000 shares you are
offering.

 FirstName LastNameAnil Idnani
 Comapany NameMaison Luxe, Inc.
 April 5, 2024 Page 2
 FirstName LastName
Anil Idnani
Maison Luxe, Inc.
April 5, 2024
Page 2
Please advise and, to the extent applicable, explain how you intend to cure the deficit in
your authorized capital stock.
Managment's Discussion and Analysis of Financial Condition and Results of Operations
Effects of COVID-19, page 19
3.Please confirm that your narrative disclosure regarding the COVID-19 pandemic
describes the current state of risk to your business or alternatively, update and/or delete
your disclosure, as appropriate. In this regard, although we note your representation
that "[a]s of the date of this Offering Circular, there exist significant uncertainties
regarding the current novel Coronavirus (COVID-19) pandemic, including the scope of
health issues, the possible duration of the pandemic and the extent of local and worldwide
social, political and economic disruption it may cause in the future," we also note that
many of the COVID-19 restrictions in the United States were lifted in first few months of
2022. Additionally, we note you "believe the COVID-19 pandemic has had a discernable
short-term negative impact on [y]our product sales." To the extent possible, please revise
to quantify the negative impacts COVID-19 has had on your business and operations, if
this statement is still applicable. Lastly, please revise the risk factors on page 4 related to
COVID-19 to more specifically discuss the risks it has presented and may continue to
present to your business and operations, as applicable.
Executive Compensation
Employment Agreement, page 25
4.We note your disclosure here that you "have not entered into an employment agreement
with [y]our sole officer, Anil Idnani." However, pages F-23 and F-24 indicate that in May
2022, the company executed three-year employment agreements with its Chief Executive
Officer and a family member related to its Chief Executive Officer, respectively. We also
note the disclosure on page 27 refers to a Director Agreement with John Cormier. Please
advise or revise your disclosure here and elsewhere as appropriate to clarify the extent to
which you have entered into any employment agreements. Lastly, to the extent applicable,
please file as exhibits any relevant employment agreements or tell us why you are not
required to do so. Refer to Item 17.6 in Part III of Form 1-A.
Legal Matters, page 29
5.We note your disclosure that "Newlan Law Firm, PLLC beneficially owns 640 shares of
our common stock." However, we also note counsel's representation in the last paragraph
of Exhibit 12.1 indicating that New Law Firm "own[s] no shares of the Company’s
common stock, nor any other securities of the Company." Please advise or revise as
appropriate.

 FirstName LastNameAnil Idnani
 Comapany NameMaison Luxe, Inc.
 April 5, 2024 Page 3
 FirstName LastName
Anil Idnani
Maison Luxe, Inc.
April 5, 2024
Page 3
Exhibits
6.We note Exhibit 12.1 states that "this opinion relates to 500,000,000 shares of the
Company’s $.00001 par value common stock." However, we also note that the fourth
paragraph only appears to opine on "300,000,000 Company Shares being offered by the
Company." Please have counsel revise its legality opinion, as applicable.
General
7.We note your disclosure in clause 6 of Exhibit 4.1 that "[a]ll questions concerning the
construction, validity, enforcement and interpretation of the Offering Circular, including,
without limitation, this Subscription Agreement, shall be governed by and construed and
enforced in accordance with the internal laws of the State of Nevada" and that "[e]ach
party hereby irrevocably submits to the exclusive jurisdiction of the state and federal
courts sitting in Las Vegas, Nevada, for the adjudication of any dispute hereunder or in
connection herewith." Please advise whether you intend for this exclusive forum provision
to extend to derivative actions relating to federal securities law claims. In this regard, we
note that this exclusive forum provision is included in your subscription agreement but not
your governing documents. To the extent applicable, please add a standalone risk factor
and revise your disclosure in the section captioned "Description of Securities" to clearly
and prominently describe the provision and address whether this provision applies to
actions arising under the Securities Act or Exchange Act. If so, please also state that there
is uncertainty as to whether a court would enforce such provision. If the provision applies
to Securities Act claims, please also state that investors cannot waive compliance with the
federal securities laws and the rules and regulations thereunder. In that regard, we note
that Section 22 of the Securities Act creates concurrent jurisdiction for federal and state
courts over all suits brought to enforce any duty or liability created by the Securities
Act or the rules and regulations thereunder. Lastly, please expand your risk factor to
highlight the material impact and risks to shareholders related to
this exclusive forum provision. Such risks may include, but are not limited to,
increased costs to bring a claim and that these provisions can discourage claims or limit
investors’ ability to bring a claim in a judicial forum that they
find favorable. Alternatively, if this provision does not apply to actions arising under
the Securities Act or Exchange Act, please also ensure that the exclusive forum provision
in the Subscription Agreement states this clearly and tell us how you will inform investors
in future filings that the provision does not apply to any actions arising under
the Securities Act or Exchange Act. Please revise to provide similar disclosure regarding
the waiver of jury trial provision and address whether the provision applies to purchasers
in secondary transactions.
8.The subscription agreement filed as Exhibit 4.1 includes the following disclaimer: "In
making an investment decision, investors must rely on their own examinations of the
Company and the terms of the offering to which this Subscription Agreement relates,
including the merits and risks involved. Each prospective investor should consult such

 FirstName LastNameAnil Idnani
 Comapany NameMaison Luxe, Inc.
 April 5, 2024 Page 4
 FirstName LastName
Anil Idnani
Maison Luxe, Inc.
April 5, 2024
Page 4
investor’s own counsel, accountants and other professional advisors as to investment,
legal, tax and other related matters concerning such investor’s proposed investment in the
Company." Note that it is not appropriate to state or imply that investors cannot rely on
the disclosure in the Offering Circular or Subscription Agreement.  Please revise or
remove this disclaimer. Further, the subscription agreement states that the maximum
offering amount is 200,000,000 shares. Revise to reflect the amount of shares you are
offering under this Offering Circular.
            We will consider qualifying your offering statement at your request. In connection with
your request, please confirm in writing that at least one state has advised you that it is prepared
to qualify or register your offering. If a participant in your offering is required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has no objections
to the compensation arrangements prior to qualification.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Please contact Rucha Pandit at 202-551-6022 or Erin Jaskot at 202-551-3442 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Eric Newlan