# EDGAR Filing Document

**Accession Number:** 0001473334
**File Stem:** 0001641172-25-022735
**Filing Date:** 2025-8
**Character Count:** 3459
**Document Hash:** e1ca7deb7b4e9cda1a0d900058ec2442
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-022735.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001641172-25-022735

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nova Lifestyle, Inc.
- **CENTRAL INDEX KEY:** 0001473334
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOUSEHOLD FURNITURE [2510]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 270991837
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 6565 E. WASHINGTON BLVD.
- **CITY:** COMMERCE
- **STATE:** CA
- **ZIP:** 90040
- **BUSINESS PHONE:** (323) 888-9999

**MAIL ADDRESS:**
- **STREET 1:** 6565 E. WASHINGTON BLVD.
- **CITY:** COMMERCE
- **STATE:** CA
- **ZIP:** 90040

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nova Lifestyle, Inc.
- **DATE OF NAME CHANGE:** 20110629

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Stevens Resources, Inc.
- **DATE OF NAME CHANGE:** 20090929

**Nova Lifestyle, Inc.**

6565 E. Washington Blvd.

Commerce, CA 90040

August 8, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Mail Stop 4631

Washington, DC 20549

Attention: Ms. Kristin Baldwin <br> Mr. Geoffrey Kruczek

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| | |
|:---|:---|
| **Re:** | **Nova Lifestyle, Inc.** |
|  | **Amendment No. 3 to Registration Statement on Form S-1** |
|  | **Filed August 6, 2025** |
|  | **File No. 333-287559** |

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Dear Ms. Baldwin / Mr. Kruczek:

Nova Lifestyle, Inc. (the "**Company**", "**we**", "**us**" or "**our**") hereby transmits its response to the comment letter received from the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**Commission**"), dated August 1, 2025, in connection with the Registration Statement on Form S-1 filed with the Commission on May 23, 2025 (the "**Form S-1**"), as amended by Amendment No.1, Amendment No.2 and Amendment No.3 to the Form S-1 filed with the Commission on June 27, 2025, July 25, 2025, and August 6, 2025 respectively.

For the Staff's convenience, we have repeated below the Staff's comment in bold, and have followed the comment with the Company's response. The Company is filing via Edgar the Amendment No. 4 to Form S-1 (the "**Amendment No. 4**") revised pursuant to the comment herein with this response letter.

**<u>Amendment No. 3 to Registration Statement on Form S-1 filed August 6, 2025</u>**

**<u>Exhibits</u>**

1. We note your response to
 prior comment 1. Exhibits 23.1 and 23.2 both contain the consent "to the incorporation by reference" of the audit reports;
 however, each audit report is physically located in the Form S-1, not incorporated by reference. Please file revised consents.

<u>Response</u>: In response to the Staff's comment, the revised consents from the Company's auditors have been filed as exhibits to our Amendment No.4 in response to the Staff's comment.

\* \* \*

We thank the Staff for its review of the foregoing. If you have questions or further comments, please forward them by electronic mail to both Yu Wang, Esq. at <u>wangyu@hankunlaw.com</u> and Mr. Jeffrey Chuang at Jeffery_chuang@novalifestyle.com

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| | |
|:---|:---|
| Very truly yours, |  |
|  | Sincerely, |
|  | */s/ Xiaohua Lu* |
|  | Xiaohua Lu |
|  | Chief Executive Officer and Director |

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