TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 19, 2023 Thanh 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 October 13, 2023 File No. 333-274970 Dear Thanh Lam: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jeffrey Li