October 28, 2024

Xiaozhong Lin
Chief Executive Officer
MaxsMaking Inc.
Room 903, Building 2, Kangjian Business Plaza
No. 1288 Zhennan Road
Putuo District, Shanghai, China, 200331

       Re: MaxsMaking Inc.
           Amendment No. 2 to
           Draft Registration Statement on Form F-1
           Submitted October 16, 2024
           CIK No. 0002008007
Dear Xiaozhong Lin:

     We have reviewed your amended draft registration statement and have the
following
comment(s).

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our August 13, 2024 letter.

Amendment No. 2 to Draft Registration Statement on Form F-1
Capitalization, page F-60

1.     We note from your disclosure on page F-24 that you received significant
capital
       contributions subsequent to your balance sheet date. Please revise your
disclosure
       here to include a separate bullet describing the pro forma impact of
those
       contributions, along with separate pro forma presentation in your table
provided.
       Please contact Heather Clark at 202-551-3624 or Hugh West at
202-551-3872 if you
 October 28, 2024
Page 2

have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any
other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing