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                               June 7, 2023

       John Xu
       President and Chief Executive Officer
       Maison Solutions Inc.
       127 N Garfield Ave
       Monterey Park, CA 91754

                                                        Re: Maison Solutions
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed June 2, 2023
                                                            File No. 333-272123

       Dear John Xu:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
1, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Report of Independent Registered Public Accounting Firm, page F-52

   1.                                                   Please provide the
auditor consent related to this report.
 John Xu
Maison Solutions Inc.
June 7, 2023
Page 2

       You may contact Aamira Chaudhry at 202-551-3389 or Joel Parker at
202-551-3651 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennie Beysolow at 202-551-8108 or Dietrich King at 202-551-8071 with
any other
questions.



                                                           Sincerely,
FirstName LastNameJohn Xu
                                                           Division of
Corporation Finance
Comapany NameMaison Solutions Inc.
                                                           Office of Trade &
Services
June 7, 2023 Page 2
cc:       Mark Y Liu
FirstName LastName