Correspondence 0001493152-24-005832 from Massimo Group (MAMO)

Massimo Group
Date: Feb. 12, 2024 · CIK: 0001952853 · Accession: 0001493152-24-005832

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File numbers found in text: 333-276095

Date

Feb. 12, 2024

Author

ROTH CAPITAL PARTNERS, LLC

Form

CORRESP

Company

Massimo Group

Letter

Roth Capital Partners, LLC

San Clemente Drive, Suite 400

Newport Beach, CA 92660

February 12, 2024

VIA EDGAR CORRESPONDENCE

U.S. 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, as underwriter for Massimo Group’s (the “Company’s”) proposed initial public offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for February 12, 2024 at 5:00 p.m., Eastern Time. Massimo Group is 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 Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.

Very truly yours,
ROTH CAPITAL PARTNERS, LLC

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CORRESP
1
filename1.htm

Roth
Capital Partners, LLC

888
San Clemente Drive, Suite 400

Newport
Beach, CA 92660

February
12, 2024

VIA
EDGAR CORRESPONDENCE

U.S.
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, as underwriter for Massimo Group’s (the
“Company’s”) proposed initial public offering, joined the Company’s request for acceleration of the effective
date of the above-referenced Registration Statement for February 12, 2024 at 5:00 p.m., Eastern Time. Massimo Group is 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 Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.

    Very truly yours,

    ROTH CAPITAL PARTNERS, LLC

    By:
    /s/
    Aaron M. Gurewitz

    Aaron
    M. Gurewitz

    Head
    of Equity Capital Markets

    cc:
    M.
    Ali Panjwani, Esq.

    Pryor
    Cashman LLP

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