Correspondence 0001493152-24-005830 from Massimo Group (MAMO)
Massimo Group
Date: Feb. 12, 2024 · CIK: 0001952853 · Accession: 0001493152-24-005830
AI Filing Summary & Sentiment
File numbers found in text: 333-276095
Letter
MASSIMO GROUP
W Miller Road
Garland, TX 75041
(877) 881-6376
February 12, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Re: Massimo Group
Registration Statement on Form S-1 (the “Registration Statement”)
File No. 333-276095
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on February 8, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on February 12, 2024, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.
We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
If you require any additional information with respect to this letter, please contact Adam Berkaw at (917) 648-1672 of Ellenoff Grossman & Schole LLP.
[Signature Page Follows]
Very truly yours,
MASSIMO GROUP
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filename1.htm
MASSIMO
GROUP
3101
W Miller Road
Garland,
TX 75041
(877)
881-6376
February
12, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Massimo Group
Registration
Statement on Form S-1 (the “Registration Statement”)
File
No. 333-276095
Withdrawal
of Acceleration Request
Ladies
and Gentlemen:
Reference
is made to our letter, filed as correspondence via EDGAR on February 8, 2024, in which we requested the acceleration of the effective
date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on February 12, 2024, or as soon as possible thereafter,
in accordance with Rule 461 under the Securities Act of 1933, as amended.
We
are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request
for acceleration of the effective date.
If
you require any additional information with respect to this letter, please contact Adam Berkaw at (917) 648-1672 of Ellenoff Grossman & Schole LLP.
[Signature
Page Follows]
Very truly yours,
MASSIMO GROUP
By:
/s/ David Shan
Name:
David Shan
Title:
Chief Executive Officer
cc:
David Shan, Massimo Group
Yunhao Chen, Massimo Group
Adam Berkaw, Ellenoff Grossman & Schole LLP
Richard Anslow, Ellenoff Grossman & Schole LLP
[Signature
Page to Massimo Group Withdrawal of Acceleration Request]