# EDGAR Filing Document

**Accession Number:** 0001473334
**File Stem:** 0000000000-25-008304
**Filing Date:** 2025-8
**Character Count:** 2965
**Document Hash:** c671cf81ac77a36765af1830bf66a0c1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008304.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-008304

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250807

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** XMax 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:** UPLOAD
- **SEC FILE NUMBER:** 333-287559

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-012269

## Text-Extract

```

                                                            August 7, 2025

Xiaohua Lu
Chief Executive Officer
Nova Lifestyle, Inc.
6565 E. Washington Blvd.
Commerce, CA 90040

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

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our [Month day,
year] letter.

Amendment No. 3 to Registration Statement on Form S-1 filed August 6, 2025
Exhibits

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.
      Please contact Kristin Baldwin at 202-551-7172 or Geoffrey Kruczek at
202-551-
3641 with any other questions.

                                                            Sincerely,
 August 7, 2025
Page 2

                 Division of Corporation Finance
                 Office of Manufacturing
cc:   Alice Ma

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._