NOVA LIFESTYLE, INC.

October 19, 2023

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 13, 2023 File No. 333-274970

Acceleration Request

Requested Date:	October 23, 2023
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 our counsel Mr. Jeffrey Li at (703) 618-2505 at FisherBroyles, LLP.

[Signature Page Follows]

Very truly yours,

Nova Lifestyle, Inc.

/s/ Tawny Lam

Tawny Lam

Chief Executive Officer

cc: Jeffrey Li, FisherBroyles, LLP