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                              April 5, 2024

       Anil Idnani
       Chief Executive Officer
       Maison Luxe, Inc.
       1 Bridge Plaza
       2nd Floor
       Fort Lee, New Jersey 07024

                                                        Re: Maison Luxe, Inc.
                                                            Offering Statement
on Form 1-A
                                                            Filed March 11,
2024
                                                            File No. 024-12409

       Dear Anil Idnani:

                                                         We have reviewed your
offering statement and have the following comment(s).

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe a comment applies 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 offering statement and the information
you provide in
       response to this letter, we may have additional comments.

       Offering Statement on Form 1-A

       Offering Circular Summary, page 2

   1.                                                   Please consider
revising the section captioned "Our Company" to briefly discuss the
                                                        Maison Luxe Business.
       Description of Securities, page 15

   2.                                                   We note your disclosure
here that your "authorized capital stock consists of 1,200,000,000
                                                        shares of common stock"
and that "[a]s of the date of this Offering Circular, there were
                                                        229,966,409 shares of .
.. . common stock issued and outstanding." However, the
                                                        disclosure on page F-16
indicates that as of December 23, 2023, you had 807,720,222
                                                        common stock
equivalents outstanding. In this regard, it appears that your current
                                                        authorized capital
stock of 1,200,000,000 is not sufficient to settle all potential exercises
                                                        of common stock
equivalents and cover the maximum of 500,000,000 shares you are
                                                        offering.
 Anil Idnani
Maison Luxe, Inc.
April 5, 2024
Page 2
         Please advise and, to the extent applicable, explain how you intend to
cure the deficit in
         your authorized capital stock.
Managment's Discussion and Analysis of Financial Condition and Results of
Operations
Effects of COVID-19, page 19

3.       Please confirm that your narrative disclosure regarding the COVID-19
pandemic
         describes the current state of risk to your business or alternatively,
update and/or delete
         your disclosure, as appropriate. In this regard, although we note your
representation
         that "[a]s of the date of this Offering Circular, there exist
significant uncertainties
         regarding the current novel Coronavirus (COVID-19) pandemic, including
the scope of
         health issues, the possible duration of the pandemic and the extent of
local and worldwide
         social, political and economic disruption it may cause in the future,"
we also note that
         many of the COVID-19 restrictions in the United States were lifted in
first few months of
         2022. Additionally, we note you "believe the COVID-19 pandemic has had
a discernable
         short-term negative impact on [y]our product sales." To the extent
possible, please revise
         to quantify the negative impacts COVID-19 has had on your business and
operations, if
         this statement is still applicable. Lastly, please revise the risk
factors on page 4 related to
         COVID-19 to more specifically discuss the risks it has presented and
may continue to
         present to your business and operations, as applicable.
Executive Compensation
Employment Agreement, page 25

4.       We note your disclosure here that you "have not entered into an
employment agreement
         with [y]our sole officer, Anil Idnani." However, pages F-23 and F-24
indicate that in May
         2022, the company executed three-year employment agreements with its
Chief Executive
         Officer and a family member related to its Chief Executive Officer,
respectively. We also
         note the disclosure on page 27 refers to a Director Agreement with
John Cormier. Please
         advise or revise your disclosure here and elsewhere as appropriate to
clarify the extent to
         which you have entered into any employment agreements. Lastly, to the
extent applicable,
         please file as exhibits any relevant employment agreements or tell us
why you are not
         required to do so. Refer to Item 17.6 in Part III of Form 1-A.
Legal Matters, page 29

5.     We note your disclosure that "Newlan Law Firm, PLLC beneficially owns
640 shares of
       our common stock." However, we also note counsel's representation in the
last paragraph
FirstName LastNameAnil Idnani
       of Exhibit 12.1 indicating that New Law Firm "own[s] no shares of the
Company   s
Comapany    NameMaison
       common    stock, norLuxe, Inc. securities of the Company." Please advise
or revise as
                            any other
April 5,appropriate.
         2024 Page 2
FirstName LastName
 Anil Idnani
FirstName   LastNameAnil Idnani
Maison Luxe,   Inc.
Comapany
April       NameMaison Luxe, Inc.
       5, 2024
April 35, 2024 Page 3
Page
FirstName LastName
Exhibits

6.       We note Exhibit 12.1 states that "this opinion relates to 500,000,000
shares of the
         Company   s $.00001 par value common stock." However, we also note
that the fourth
         paragraph only appears to opine on "300,000,000 Company Shares being
offered by the
         Company." Please have counsel revise its legality opinion, as
applicable.
General

7.       We note your disclosure in clause 6 of Exhibit 4.1 that "[a]ll
questions concerning the
         construction, validity, enforcement and interpretation of the Offering
Circular, including,
         without limitation, this Subscription Agreement, shall be governed by
and construed and
         enforced in accordance with the internal laws of the State of Nevada"
and that "[e]ach
         party hereby irrevocably submits to the exclusive jurisdiction of the
state and federal
         courts sitting in Las Vegas, Nevada, for the adjudication of any
dispute hereunder or in
         connection herewith." Please advise whether you intend for this
exclusive forum provision
         to extend to derivative actions relating to federal securities law
claims. In this regard, we
         note that this exclusive forum provision is included in your
subscription agreement but not
         your governing documents. To the extent applicable, please add a
standalone risk factor
         and revise your disclosure in the section captioned "Description of
Securities" to clearly
         and prominently describe the provision and address whether this
provision applies to
         actions arising under the Securities Act or Exchange Act. If so,
please also state that there
         is uncertainty as to whether a court would enforce such provision. If
the provision applies
         to Securities Act claims, please also state that investors cannot
waive compliance with the
         federal securities laws and the rules and regulations thereunder. In
that regard, we note
         that Section 22 of the Securities Act creates concurrent jurisdiction
for federal and state
         courts over all suits brought to enforce any duty or liability created
by the Securities
         Act or the rules and regulations thereunder. Lastly, please expand
your risk factor to
         highlight the material impact and risks to shareholders related to
         this exclusive forum provision. Such risks may include, but are not
limited to,
         increased costs to bring a claim and that these provisions can
discourage claims or limit
         investors    ability to bring a claim in a judicial forum that they
         find favorable. Alternatively, if this provision does not apply to
actions arising under
         the Securities Act or Exchange Act, please also ensure that the
exclusive forum provision
         in the Subscription Agreement states this clearly and tell us how you
will inform investors
         in future filings that the provision does not apply to any actions
arising under
         the Securities Act or Exchange Act. Please revise to provide similar
disclosure regarding
         the waiver of jury trial provision and address whether the provision
applies to purchasers
         in secondary transactions.
8.       The subscription agreement filed as Exhibit 4.1 includes the following
disclaimer: "In
         making an investment decision, investors must rely on their own
examinations of the
         Company and the terms of the offering to which this Subscription
Agreement relates,
         including the merits and risks involved. Each prospective investor
should consult such
 Anil Idnani
Maison Luxe, Inc.
April 5, 2024
Page 4
       investor   s own counsel, accountants and other professional advisors as
to investment,
       legal, tax and other related matters concerning such investor   s
proposed investment in the
       Company." Note that it is not appropriate to state or imply that
investors cannot rely on
       the disclosure in the Offering Circular or Subscription Agreement.
Please revise or
       remove this disclaimer. Further, the subscription agreement states that
the maximum
       offering amount is 200,000,000 shares. Revise to reflect the amount of
shares you are
       offering under this Offering Circular.
        We will consider qualifying your offering statement at your request. In
connection with
your request, please confirm in writing that at least one state has advised you
that it is prepared
to qualify or register your offering. If a participant in your offering is
required to clear its
compensation arrangements with FINRA, please have FINRA advise us that it has
no objections
to the compensation arrangements prior to qualification.

        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 Rucha Pandit at 202-551-6022 or Erin Jaskot at
202-551-3442 with
any questions.



                                                             Sincerely,
FirstName LastNameAnil Idnani
                                                             Division of
Corporation Finance
Comapany NameMaison Luxe, Inc.
                                                             Office of Trade &
Services
April 5, 2024 Page 4
cc:       Eric Newlan
FirstName LastName