Massimo Group — Capital/Financing Update 2024

Mar 22, 2024

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MASSIMO GROUP

3101 W Miller Road

Garland, TX 75041

March 22, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549

Re:
Registration
Statement on Form S-1
File
No. 333-276095

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Massimo Group hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Tuesday, March 26, 2024, or as soon as practicable thereafter.

| Very
truly yours, |
| --- |
| /s/
David Shan |
| David
Shan |
| Chief
Executive Officer |

cc: Ellenoff Grossman & Schole LLP

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