Correspondence 0001493152-24-005353 from Massimo Group (MAMO)
Massimo Group
Date: Feb. 7, 2024 · CIK: 0001952853 · Accession: 0001493152-24-005353
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File numbers found in text: 333-276095
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CORRESP
1
filename1.htm
MASSIMO
GROUP
3101
W Miller Road
Garland,
TX 75041
February
8, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Technology
100
F Street, N.E.
Washington,
DC 20549
Re:
Massimo
Group
Registration
Statement on Form S-1
File
No. 333-276095
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Massimo Group, hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 5:00 p.m. EST on Monday, February 12, 2024, or as soon as thereafter
practicable.
Very
truly yours,
/s/
David Shan
David
Shan
Chief
Executive Officer
cc:
Ellenoff
Grossman & Schole LLP