June 8, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade and Services
Washington, D.C., 20549
Attn: Jennie Beysolow and Dietrich King
Re: | Maison Solutions Inc. | |
Amendment No. 1 to Registration Statement on Form S-1 | ||
Filed on June 2, 2023 | ||
File No. 333-272123 |
Dear Ms. Beysolow and Mr. King:
Maison Solutions Inc.. (the “Company”) is in receipt of the comment letter dated June 7, 2023 (the “Comment Letter”) regarding the Company’s Amendment No. 1 to the Registration Statement on Form S-1 filed with the Securities and Exchange Commission (the “Commission”) on June 2, 2023 (the “Amendment No. 1”). On behalf of the Company, we are responding to comment provided by the staff (the “Staff”) of the Commission, and simultaneously filing Amendment No. 2 to the Form S-1 (the “Amendment No. 2”).
For your convenience, this letter is formatted to reproduce your numbered comments in bold italicized text.
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.
RESPONSE: In response to the Staff’s comment, we respectfully advise that Staff that we have included the Consent of Kreit & Chiu CPA LLP as Exhibit 23.3, as related to the Report of Independent Registered Public Accounting Firm on page F-52. We have also included the Specimen Class A Common Stock Certificate as Exhibit 4.1.
*****************
June 8, 2023
Page 2
We appreciate the opportunity to respond to your comments. If you have any questions during your review or I can assist in any way, please do not hesitate to contact me.
Sincerely, | |
/s/ Mark Y. Liu, Esq. | |
Akerman LLP |
cc: | John Xu |
Chief Executive Officer | |
Alexandria Lopez | |
Chief Financial Officer | |
Christina Russo | |
Akerman LLP |