Massimo Group

3101 W Miller Road, Garland, TX 75041

April 4, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Dear Sir/Mam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Massimo Group, hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday April 8, 2025, or as soon as thereafter practicable.