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                                                            August 13, 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. 1 to
           Draft Registration Statement on Form F-1
           Submitted July 22, 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
March 5, 2024 letter.

Amendment No. 1 to Draft Registration Statement on Form F-1
Cover Page

1.     We note your disclosure that    [a]s of the date of this prospectus, we
have completed the
       filing for this offering with the CSRC in compliance with the Trial
Measures and the
       CSRC has concluded the filing procedure and published the filing results
on the CSRC
       website on July 8, 2024.    If true, please revise to clarify that you
have received all
       requisite permissions and/or approvals from the CSRC.
 August 13, 2024
Page 2
Capitalization, page 60

2.     In addition to your short-term debt, revise your debt presentation to
also include your
       long-term debt. Please note, total capitalization should be the sum of
shareholders' equity
       and debt, ensure your computations are correct.
Financial Statements, page F-1

3.     Please update the financial statements and related disclosures included
in the registration
       statement in accordance with Item 8.A.5 of Form 20-F to include at least
the six month
       period ended April 30, 2024.

       Please contact Heather Clark at 202-551-3624 or Hugh West at
202-551-3872 if you 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
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