Correspondence 0001213900-24-097749 from MaxsMaking Inc. (MAMK)
MaxsMaking Inc.
Date: Nov. 13, 2024 · CIK: 0002008007 · Accession: 0001213900-24-097749
AI Filing Summary & Sentiment
Reasoning
Letter
MaxsMaking Inc.
Room 903, Building 2, Kangjian Business Plaza
No. 1288 Zhennan Road
Putuo District, Shanghai, China, 200331
VIA EDGAR
November 13, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Heather Clark
Hugh West
Eranga Dias
Evan Ewing
Re: MaxsMaking Inc.
Amendment No. 2 to Draft Registration Statement on Form F-1
Submitted October 16, 2024
CIK No. 0002008007
Ladies and Gentlemen:
MaxsMaking Inc. (the “Company,” “we,” “our” or “us”) hereby transmits our response to the comment letter received from the staff (the “Staff”, “you” or “your”) of the U.S. Securities and Exchange Commission (the “Commission”), dated October 28, 2024, regarding the Amendment No. 2 to Draft Registration Statement on Form F-1 submitted to the Commission on October 16, 2024.
For the Staff’s convenience, we have repeated below the Staff’s comment in bold, and have followed each comment with the Company’s response. In response to the Staff’s comment, the Company is filing via Edgar a revised registration statement on Form F-1 (the “Registration Statement”) simultaneously with the submission of this response letter.
Amendment No. 2 to Draft Registration Statement on Form F-1
Capitalization, page F-60
1. We note 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.
Response:
In response to the Staff’s comment, we have revised our disclosures on page 60 of the Registration Statement.
***
We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Wei Wang, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.
Sincerely,
By:
/s/ Xiaozhong Lin
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MaxsMaking Inc.
Room 903, Building 2, Kangjian Business Plaza
No. 1288 Zhennan Road
Putuo District, Shanghai, China, 200331
VIA EDGAR
November 13, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Heather Clark
Hugh West
Eranga Dias
Evan Ewing
Re:
MaxsMaking Inc.
Amendment No. 2 to Draft Registration Statement on Form F-1
Submitted October 16, 2024
CIK No. 0002008007
Ladies and Gentlemen:
MaxsMaking Inc. (the “Company,”
“we,” “our” or “us”) hereby transmits our response to the comment letter received
from the staff (the “Staff”, “you” or “your”) of the U.S. Securities and Exchange
Commission (the “Commission”), dated October 28, 2024, regarding the Amendment No. 2 to Draft Registration Statement
on Form F-1 submitted to the Commission on October 16, 2024.
For the Staff’s convenience,
we have repeated below the Staff’s comment in bold, and have followed each comment with the Company’s response. In response
to the Staff’s comment, the Company is filing via Edgar a revised registration statement on Form F-1 (the “Registration
Statement”) simultaneously with the submission of this response letter.
Amendment No. 2 to Draft Registration Statement on Form F-1
Capitalization, page F-60
1.
We note 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.
Response:
In response to the Staff’s comment,
we have revised our disclosures on page 60 of the Registration Statement.
***
We thank the Staff in advance
for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Wei Wang,
Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.
Sincerely,
By:
/s/ Xiaozhong Lin
Name:
Xiaozhong Ling
Title:
Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP