0001493152-24-005883.txt : 20240423 0001493152-24-005883.hdr.sgml : 20240423 20240212151838 ACCESSION NUMBER: 0001493152-24-005883 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Massimo Group CENTRAL INDEX KEY: 0001952853 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS TRANSPORTATION EQUIPMENT [3790] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 920790263 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5426 ROYAL LN CITY: DALLAS STATE: TX ZIP: 75229 BUSINESS PHONE: 18778816376 MAIL ADDRESS: STREET 1: 5426 ROYAL LN CITY: DALLAS STATE: TX ZIP: 75229 CORRESP 1 filename1.htm

 

Roth Capital Partners, LLC

888 San Clemente Drive, Suite 400

Newport Beach, CA 92660

 

February 12, 2024

 

VIA EDGAR CORRESPONDENCE

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:Massimo Group
  Registration Statement on Form S-1
  File No. 333-276095

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), we, the underwriter, hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced registration statement on Form S-1 (the “Registration Statement”) to become effective at 5:00 p.m., Eastern time, on Wednesday, February 14, 2024, or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated February 7, 2024 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 

The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

  Very truly yours,
   
  ROTH CAPITAL PARTNERS, LLC
     
  By: /s/ Aaron M. Gurewitz
    Aaron M. Gurewitz
    President

 

cc: M. Ali Panjwani, Esq.
  Pryor Cashman LLP