SEC Comment Letter 0000000000-24-001453 to Massimo Group (MAMO)
Massimo Group
Date: Feb. 6, 2024 · CIK: 0001952853 · Accession: 0000000000-24-001453
AI Filing Summary & Sentiment
File numbers found in text: 333-276095
Letter
United States securities and exchange commission logo February 6, 2024 David Shan Chief Executive Officer Massimo Group 3101 W Miller Road Garland, TX 75041 Re:Massimo Group Amendment No. 1 to Registration Statement on Form S-1 Filed February 5, 2024 File No. 333-276095 Dear David Shan: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration 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 registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 7, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1 filed February 2, 2024 Executive Compensation, page 85 1.Please disclose the executive compensation paid for the fiscal year ended December 31, 2023. Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at 202-551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Anne Parker at 202-551-3611 with any other questions. Sincerely, Division of Corporation Finance
FirstName LastNameDavid Shan Comapany NameMassimo Group February 6, 2024 Page 2 FirstName LastName David Shan Massimo Group February 6, 2024 Page 2 Office of Manufacturing
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United States securities and exchange commission logo
February 6, 2024
David Shan
Chief Executive Officer
Massimo Group
3101 W Miller Road
Garland, TX 75041
Re:Massimo Group
Amendment No. 1 to Registration Statement on Form S-1
Filed February 5, 2024
File No. 333-276095
Dear David Shan:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration 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 registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our November 7, 2023 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed February 2, 2024
Executive Compensation, page 85
1.Please disclose the executive compensation paid for the fiscal year ended December 31,
2023.
Please contact Stephany Yang at 202-551-3167 or Claire Erlanger at 202-551-3301 if you
have questions regarding comments on the financial statements and related matters. Please
contact Erin Donahue at 202-551-6063 or Anne Parker at 202-551-3611 with any other
questions.
Sincerely,
Division of Corporation Finance
FirstName LastNameDavid Shan
Comapany NameMassimo Group
February 6, 2024 Page 2
FirstName LastName
David Shan
Massimo Group
February 6, 2024
Page 2
Office of Manufacturing