Correspondence 0001213900-23-045859 from Maison Solutions Inc. (MSS) (CIK 0001892292) (MSS)
Maison Solutions Inc. (MSS) (CIK 0001892292)
Date: June 2, 2023 · CIK: 0001892292 · Accession: 0001213900-23-045859
AI Filing Summary & Sentiment
File numbers found in text: 333-272123
Referenced dates: June 1, 2023
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CORRESP
1
filename1.htm
June 2, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Trade and Services
Washington,
D.C., 20549
Attn:
Jennie Beysolow and Dietrich King
Re: Maison
Solutions Inc.
Registration
Statement on Form S-1
Filed
on May 22, 2023
File
No. 333-272123
Dear
Ms. Beysolow and Mr. King:
Maison
Solutions Inc.. (the “Company”) is in receipt of the comment letter dated June 1, 2023 (the “Comment Letter”)
regarding the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the “Commission”)
on May 22, 2023 (the “Form S-1”). On behalf of the Company, we are responding to comment provided by the staff (the
“Staff”) of the Commission, and simultaneously filing Amendment No. 1 to the Form S-1 (the "Amendment").
For
your convenience, this letter is formatted to reproduce your numbered comments in bold italicized text.
Registration
Statement on Form S-1
1. As
you have revised the disclosure in response to comment 3, please have Friedman LLP update
their letter included in Exhibit 16.1 accordingly.
RESPONSE:
In response to the Staff's comment, we respectfully advise that Staff that we have updated Exhibit 16.1 to clarify that the Friedman
LLP was dismissed by the Company as of January 14, 2023.
*****************
June 2, 2023
Page 2
We
appreciate the opportunity to respond to your comments. If you have any questions during your review or I can assist in any way, please
do not hesitate to contact me.
Sincerely,
/s/ Mark Y. Liu, Esq.
Akerman LLP
cc:
John Xu
Chief Executive Officer
Alexandria Lopez
Chief Financial Officer
Christina Russo
Akerman LLP