0001493152-22-015465.txt : 20220630 0001493152-22-015465.hdr.sgml : 20220630 20220531161616 ACCESSION NUMBER: 0001493152-22-015465 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nova Lifestyle, Inc. CENTRAL INDEX KEY: 0001473334 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD FURNITURE [2510] IRS NUMBER: 270991837 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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: Stevens Resources, Inc. DATE OF NAME CHANGE: 20090929 CORRESP 1 filename1.htm

Nova LifeStyle, Inc.

6565 E. Washington Blvd.

Commerce, CA 90040

May 31, 2022

VIA EDGAR

Office of Manufacturing

Division of Corporation Finance

United States Securities and Exchange Commission

100 F St NE

Washington, DC 20549

Attention:	Jennifer Angelini;
	Sergio Chinos

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

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Nova LifeStyle, Inc., a Nevada corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on June 2, 2022, or as soon thereafter as possible on such date.

	Very truly yours,

	Nova LifeStyle, Inc.

	By:	/s/ Thanh H. Lam
	Name:	Thanh H. Lam
	Title:	Chief Executive Officer