SEC Comment Letter 0000000000-24-012004 to MaxsMaking Inc. (MAMK)
MaxsMaking Inc.
Date: Oct. 28, 2024 · CIK: 0002008007 · Accession: 0000000000-24-012004
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Letter
October 28, 2024 Xiaozhong Lin Chief Executive Officer MaxsMaking Inc. Room 903, Building 2, Kangjian Business Plaza No. 1288 Zhennan Road Putuo District, Shanghai, China, 200331 Re:MaxsMaking Inc. Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted October 16, 2024 CIK No. 0002008007 Dear Xiaozhong Lin: We have reviewed your amended draft registration statement and have the following comment(s). Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 13, 2024 letter. Amendment No. 2 to Draft Registration Statement on Form F-1 Capitalization, page F-60 1.We note from your disclosure on page F-24 that you received significant capital contributions subsequent to your balance sheet date. Please revise your disclosure here to include a separate bullet describing the pro forma impact of those contributions, along with separate pro forma presentation in your table provided. Please contact Heather Clark at 202-551-3624 or Hugh West at 202-551-3872 if you
October 28, 2024 Page 2 have questions regarding comments on the financial statements and related matters. Please contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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October 28, 2024
Xiaozhong Lin
Chief Executive Officer
MaxsMaking Inc.
Room 903, Building 2, Kangjian Business Plaza
No. 1288 Zhennan Road
Putuo District, Shanghai, China, 200331
Re:MaxsMaking Inc.
Amendment No. 2 to
Draft Registration Statement on Form F-1
Submitted October 16, 2024
CIK No. 0002008007
Dear Xiaozhong Lin:
We have reviewed your amended draft registration statement and have the following
comment(s).
Please respond to this letter by providing the requested information and either
submitting an amended draft registration statement or publicly filing your registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to this letter and your
amended draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in
our August 13, 2024 letter.
Amendment No. 2 to Draft Registration Statement on Form F-1
Capitalization, page F-60
1.We note from your disclosure on page F-24 that you received significant capital
contributions subsequent to your balance sheet date. Please revise your disclosure
here to include a separate bullet describing the pro forma impact of those
contributions, along with separate pro forma presentation in your table provided.
Please contact Heather Clark at 202-551-3624 or Hugh West at 202-551-3872 if you
October 28, 2024
Page 2
have questions regarding comments on the financial statements and related matters. Please
contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing