Correspondence 0001641172-25-002773 from Massimo Group (MAMO)

Massimo Group
Date: April 4, 2025 · CIK: 0001952853 · Accession: 0001641172-25-002773

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 3, 2024

Author

Chief

Form

CORRESP

Company

Massimo Group

Letter

VIA EDGAR Division of Corporation Finance Re: Massimo Group Registration Statement on Form S-3 Filed on April 3, 2024 File No. 333- 286353

Dear Sir/Mam:

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 4:00 p.m. EST on Tuesday April 8, 2025, or as soon as thereafter practicable.

Very
truly yours,
/s/
David Shan

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CORRESP
 1
 filename1.htm

 Massimo
Group

 3101
W Miller Road, Garland, TX 75041

 April
4, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
DC 20549

 Re:
 Massimo
 Group

 Registration
 Statement on Form S-3

 Filed
 on April 3, 2024

 File
 No. 333- 286353

 Dear
Sir/Mam:

 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 4:00 p.m. EST on Tuesday April 8, 2025, or as soon as thereafter practicable.

 Very
 truly yours,

 /s/
 David Shan

 David
 Shan

 Chief
 Executive Officer

 cc:
 Ellenoff
 Grossman & Schole LLP

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