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CORRESP Filing

MaxsMaking Inc.
Date: June 30, 2025 · CIK: 0002008007 · Accession: 0001213900-25-059507

Offering / Registration Process

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File numbers found in text: 333-283211

Date
June 30, 2025
Author
/s/ Xiaozhong Lin
Form
CORRESP
Company
MaxsMaking Inc.

Letter

MaxsMaking Inc.

Room 903, Building 2, Kangjian Business Plaza, No. 1288 Zhennan Road

Putuo District, Shanghai, China, 200331

Tel: +86 (21) 62990223

June 30, 2025

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attn: Heather Clark

Hugh West

Eranga Dias

Evan Ewing

Re: MaxsMaking Inc.

Registration Statement on Form F-1

Initially filed on November 14, 2024, as amended

File No. 333-283211

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MaxsMaking Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 so that it will become effective on July 1, 2025, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.

Very truly yours,
/s/ Xiaozhong Lin

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CORRESP
 1
 filename1.htm

 MaxsMaking Inc.

 Room 903, Building 2, Kangjian Business Plaza,
No. 1288 Zhennan Road

 Putuo District, Shanghai, China, 200331

 Tel: +86 (21) 62990223

 June 30, 2025

 VIA EDGAR

 U.S. Securities & Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, NE

 Washington, D.C. 20549

 Attn: Heather Clark

 Hugh West

 Eranga Dias

 Evan Ewing

 Re:
 MaxsMaking Inc.

 Registration Statement on Form F-1

 Initially filed on November 14, 2024, as amended

 File No. 333-283211

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, MaxsMaking Inc. hereby requests acceleration of effectiveness of the above referenced Registration
Statement on Form F-1 so that it will become effective on July 1, 2025, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.

 Very truly yours,

 /s/ Xiaozhong Lin

 Name:
 Xiaozhong Lin

 Title:
 Chief Executive Officer

 cc:

 Ellenoff Grossman & Schole LLP
 Davidoff Hutcher & Citron, LLP