Correspondence 0001493152-24-006798 from Massimo Group (MAMO)

Massimo Group
Date: Feb. 14, 2024 · CIK: 0001952853 · Accession: 0001493152-24-006798

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 333-276095

Date

Feb. 14, 2024

Author

Chief

Form

CORRESP

Company

Massimo Group

Letter

MASSIMO GROUP

W Miller Road

Garland, TX 75041

(877) 881-6376

February 14, 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 12, 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 14, 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

Show Raw Text

CORRESP
1
filename1.htm

MASSIMO
GROUP

3101
W Miller Road

Garland,
TX 75041

(877)
881-6376

February
14, 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 12, 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 14, 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]

SecProbe.io