United States securities and exchange commission logo





                             December 7, 2021

       Thanh H. Lam
       Chief Executive Officer
       Nova LifeStyle, Inc.
       6565 E. Washington Blvd.
       Commerce, CA 90040

                                                        Re: Nova LifeStyle,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed November 24,
2021
                                                            File No. 333-261343

       Dear Ms. Lam:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Registration Statement on Form S-3

       General

   1.                                                   Please provide your
analysis as to whether you are a China-based issuer, i.e., a company
                                                        based in or with a
majority of your operations in China, Hong Kong, or Macao. Refer to
                                                        CF Disclosure Guidance:
Topic No. 10. Tell us where your principal business operations
                                                        and management are
located. Evaluate both current and expected operations, in light of
                                                        your shift in
operations from Macao to Hong Kong. Provide comparative information in
                                                        support of your
analysis, including quantification of relevant financial measures, such as
                                                        revenues and assets.
 Thanh H. Lam
FirstName LastNameThanh    H. Lam
Nova LifeStyle, Inc.
Comapany7,
December  NameNova
             2021     LifeStyle, Inc.
December
Page 2    7, 2021 Page 2
FirstName LastName
Risk Factors
Our shares may be delisted under the HFCA Act . . . , page 6

2.       Please expand your risk factor disclosure to discuss that the
Securities and Exchange
         Commission has adopted amendments to finalize rules implementing the
submission and
         disclosure requirements in the Holding Foreign Companies Accountable
Act. Describe
         the consequences of becoming a Commission-identified issuer and
disclose the material
         risks to the company and investors. For example, disclose the risk
that trading in your
         securities could be prohibited under the HFCA Act and as a result an
exchange may
         determine to delist your shares, each of which could cause the value
of your securities to
         significantly decline or be worthless.
        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 Jennifer Angelini at 202-551-3047 or Sergio Chinos at
202-551-7844 with
any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Manufacturing
cc:      Ralph V. DeMartino