Correspondence 0001493152-24-010951 from Massimo Group (MAMO)
Massimo Group
Date: March 22, 2024 · CIK: 0001952853 · Accession: 0001493152-24-010951
AI Filing Summary & Sentiment
File numbers found in text: 333-276095
Letter
Craft Capital Management, LLC
Oak St Lower Concourse
Garden City, NY 11530
March 22, 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
File No. 333-276095
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter, hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1 (the “Registration Statement”) to become effective at 4:30 p.m., Eastern time, on Tuesday, March 26, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated March 1, 2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
CRAFT CAPITAL MANAGEMENT, LLC
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filename1.htm
Craft
Capital Management, LLC
377
Oak St Lower Concourse
Garden
City, NY 11530
March
22, 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
File
No. 333-276095
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter,
hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced
registration statement on Form S-1 (the “Registration Statement”) to become effective at 4:30 p.m., Eastern time, on Tuesday,
March 26, 2024, or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated March 1,
2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The
undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
CRAFT CAPITAL MANAGEMENT, LLC
By:
/s/
Stephen Kiront
Stephen Kiront
Chief
Operating Officer
cc:
M.
Ali Panjwani, Esq.
Pryor
Cashman LLP