As filed with the U.S. Securities and Exchange Commission on December 15, 2023 Registration Number [ ] UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 MASSIMO GROUP (Exact Name of Registrant as Specified in its Charter) Nevada 3799 92-0790263 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) 3101 W Miller Road Garl ...