SEC Comment Letter 0000000000-23-006287 to Maison Solutions Inc. (MSS) (CIK 0001892292) (MSS)
Maison Solutions Inc. (MSS) (CIK 0001892292)
Date: June 12, 2023 · CIK: 0001892292 · Accession: 0000000000-23-006287
AI Filing Summary & Sentiment
File numbers found in text: 333-272123
Letter
United States securities and exchange commission logo June 12, 2023 John Xu President and Chief Executive Officer Maison Solutions Inc. 127 N Garfield Ave Monterey Park, CA 91754 Re:Maison Solutions Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed June 9, 2023 File No. 333-272123 Dear John Xu: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 7, 2023 letter. Amendment No. 3 to Registration Statement on Form S-1 Prospectus Summary Summary Selected Consolidated Financial and Operating Data, page 13 1.Please revise to remove your presentation of basic and diluted pro forma earnings per share giving effect to the issuance of 3,750,000 shares of common stock or tell us why the presentation is appropriate.
FirstName LastNameJohn Xu Comapany NameMaison Solutions Inc. June 12, 2023 Page 2 FirstName LastName John Xu Maison Solutions Inc. June 12, 2023 Page 2 You may contact Aamira Chaudhry at 202-551-3389 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Jennie Beysolow at 202-551-8108 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mark Y Liu
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United States securities and exchange commission logo
June 12, 2023
John Xu
President and Chief Executive Officer
Maison Solutions Inc.
127 N Garfield Ave
Monterey Park, CA 91754
Re:Maison Solutions Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed June 9, 2023
File No. 333-272123
Dear John Xu:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply 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 registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our June 7, 2023 letter.
Amendment No. 3 to Registration Statement on Form S-1
Prospectus Summary
Summary Selected Consolidated Financial and Operating Data, page 13
1.Please revise to remove your presentation of basic and diluted pro forma earnings per
share giving effect to the issuance of 3,750,000 shares of common stock or tell us why the
presentation is appropriate.
FirstName LastNameJohn Xu
Comapany NameMaison Solutions Inc.
June 12, 2023 Page 2
FirstName LastName
John Xu
Maison Solutions Inc.
June 12, 2023
Page 2
You may contact Aamira Chaudhry at 202-551-3389 or Joel Parker at 202-551-3651 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jennie Beysolow at 202-551-8108 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Mark Y Liu