# EDGAR Filing Document

**Accession Number:** 0001473334
**File Stem:** 0000000000-25-005826
**Filing Date:** 2025-6
**Character Count:** 4746
**Document Hash:** ecef8e3093f29f974a9e76c2b5696a25
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005826.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-005826

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250603

**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

```

                                                             June 3, 2025

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

       Re: Nova Lifestyle, Inc.
           Registration Statement on Form S-1
           Filed May 23, 2025
           File No. 333-287559
Dear Xiaohua Lu:

       We have conducted a limited review of your 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.

Form S-1 filed May 23, 2025
Cover Page

1.     Please revise the description of securities to be offered on both your
cover page and
       heading to clarify, if true, that the Offering Shares and accompanying
Warrants will
       be issued separately in this offering, but must initially be purchased
together. If,
       instead, you are offering them as units, revise your disclosure
throughout and your fee
       table to refer to this security and its component parts.
2.     Please quantify the assumed offering price for each offering share to
clearly establish
       a fixed price or range. Currently, your disclosure regarding the pricing
of the offering
       suggests you are attempting to rely on Rule 415(a)(1)(x), but you do not
appear
       eligible to do so.
3.     Please revise to disclose the volume (i.e., the number) of securities
you are offering.
       See Securities Act Rules Compliance and Disclosure Interpretation
227.02.
 June 3, 2025
Page 2

Risk Factors, page 10

4.     You state on page 10 that "[t]he offering price per share of Common
Stock, together
       with the number of shares of common stock and accompanying Warrants we
propose
       to issue and ultimately will issue if this offering is completed, may
result in an
       immediate decrease in the market price of our Common Stock. This
decrease may
       continue after the completion of this offering." Please expand this
discussion to
       specifically address the fact that the offering shares registered here
will be sold at a
       50% discount relative to the market price of the outstanding common
shares.
Information Not Required in Prospectus, page II-2

5.     Please amend Exhibit 107 to Item 16, Calculation of Filing Fee Table, as
it
       includes the common stock but omits the warrants.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

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

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:   Alice Ma

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._