Correspondence 0001213900-23-048239 from Maison Solutions Inc. (MSS) (CIK 0001892292) (MSS)
Maison Solutions Inc. (MSS) (CIK 0001892292)
Date: June 12, 2023 · CIK: 0001892292 · Accession: 0001213900-23-048239
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272123
Referenced dates: June 12, 2023
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Trade and Services Amendment No. 3 to Registration Statement on Form S-1 Filed on June 9, 2023 File No. 333-272123
Re: Maison Solutions Inc.
Dear Ms. Beysolow and Mr. King:
Maison Solutions Inc.. (the “Company”) is in receipt of the comment letter dated June 12, 2023 (the “Comment Letter”) regarding the Company’s Amendment No. 3 to the Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the “Commission”) on June 9, 2023 (the “Amendment No. 3”). On behalf of the Company, we are responding to comment provided by the staff (the “Staff”) of the Commission, and simultaneously filing Amendment No. 4 to the Form S-1 (the “Amendment No. 4”).
For your convenience, this letter is formatted to reproduce your numbered comments in bold italicized text.
Amendment No. 3 to Registration Statement on Form S-1
Prospectus Summary
Summary Selected Consolidated Financial and Operating Data, page
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.
RESPONSE: In response to the Staff’s comment, we respectfully advise that Staff that we have removed the basic and diluted pro forma earnings per share line items on pgs. 13 and 14. Additionally, we have also included the Opinion and Consent of Akerman LLP as Exhibits 5.1 and 23.2, respectively.
*****************
June 12, 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.
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June 12, 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.
Amendment No. 3 to Registration Statement on Form S-1
Filed on June 9, 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 12, 2023 (the “Comment Letter”) regarding the Company’s Amendment
No. 3 to the Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the “Commission”)
on June 9, 2023 (the “Amendment No. 3”). On behalf of the Company, we are responding to comment provided by the staff
(the “Staff”) of the Commission, and simultaneously filing Amendment No. 4 to the Form S-1 (the “Amendment
No. 4”).
For your convenience, this letter is formatted
to reproduce your numbered comments in bold italicized text.
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.
RESPONSE: In response to the Staff’s
comment, we respectfully advise that Staff that we have removed the basic and diluted pro forma earnings per share line items on pgs.
13 and 14. Additionally, we have also included the Opinion and Consent of Akerman LLP as Exhibits 5.1 and 23.2, respectively.
*****************
June 12, 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