Company: JL
Filing Date: 2025-07-21
Form Type: CORRESP
Source: 0001213900-25-065983
Chunk: 0

Company: J-Long Group Ltd
Filing Date: 2025-07-21
Form: CORRESP
Chunk 0
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July 21, 2025

Via Edgar Transmission

Ms. Rucha Pandit/ Ms. Cara Wirth

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

| Re: | J-Long Group Ltd.                                                 
 Form 20-F for Fiscal Year Ended March 31, 2024                    
 Filed July 31, 2024                                               
 Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024 
 Filed May 20, 2025                                                
 File No. 001-41901                                                |

Dear Ms. Pandit / Ms. Wirth:

As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated July 17, 2025 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Amendment No, 2 to Form 20-F (the “Form 20-F”).

For the Staff’s convenience,
the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such
comment.

| 1. | We note your revised disclosure in response to prior comment 7 and reissue it in part. Please disclose                                   
 each permission or approval that you are required to obtain from Chinese authorities to operate your business and confirm that you have  
 received all requisite permissions or approvals. Please provide your revised disclosure in response to this comment and confirm that you 
 will make conforming changes in future annual report filings.                                                                            |

Response: We respectfully confirm
the Staff regarding the disclosure below, and confirm that the same conforming changes will be made to future annual report
filings:

PRC Government Permissions and Approvals

Management
confirms that based on PRC laws and regulations effective as of the date of this report, our operations in Hong Kong and our registered
public offering in the United States are not subject to the review nor prior approval of the Cyberspace Administration of China (the “CAC”)
nor the China Securities Regulatory Commission (the “CSRC”), because (i) the CSRC currently has not issued any definitive
rule or interpretation concerning whether offerings like ours under this prospectus are subject to this regulation; and (ii) JLHK was
established and operate in Hong Kong and is not included in the categories of industries and companies whose foreign securities offerings