CORRESP 1 filename1.htm novalife20201013_corresp.htm

NOVA LIFESTYLE, INC.

 

 

October 13, 2020

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549
 

 

 

Re:

Nova LifeStyle, Inc.

Registration Statement on Form S-3
Filed October 8, 2020
File No. 333-249384

 

 

Acceleration Request

 

Requested Date:          October 15, 2020

Requested Time:         4:00 p.m. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Nova LifeStyle, Inc. (the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

 

In connection with the acceleration request, the Company hereby acknowledges that:

 

 

 •

 

should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

 •

 

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

 •

 

the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any further comments, require any further information or if any questions should arise in connection with this submission, please call Mr. Jeffrey Li at (202) 830-5905 at FisherBroyles, LLP.

 

 

[Signature Page Follows]

 

 
 

 

 

 

 

 

 

 

Very truly yours,

 

Nova LifeStyle, Inc.

 

 

/s/Tawny Lam

Tawny Lam

  

 

Chairperson and Chief Executive Officer 

 

  

 

 

  

 

 

  

 

 

 

 

cc:

Jeffrey Li, FisherBroyles, LLP