Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 5

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 5
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 outside of Hong Kong that are subject to PCAOB inspections. As a result, our investors would be deprived of the benefits of the PCAOB’s oversight of our auditor through such inspections and they may lose confidence in our reported financial information and procedures and the quality of our financial statements. Also, we cannot assure you that U.S. regulatory authorities will not apply additional or more stringent criteria to us. Such uncertainty could cause the market price of our Ordinary Shares to be materially and adversely affected. See “Item 3. Key Information. D. Risk Factors – Risks Related to Our Company - To the extent that our independent registered public accounting firm’s audit documentation related to their audit reports for the Company is located in Hong Kong, our Ordinary Shares could be delisted and prohibited from trading on a U.S. exchange”.

| ● | Recently,                                                                                          
 the PRC government initiated a series of regulatory actions and made a number of public statements 
 on the regulation of business operations in China with little advance notice, including cracking   
 down on illegal activities in the securities market, enhancing supervision over China-based        
 companies listed overseas using a variable interest entity structure, adopting new measures        
 to extend the scope of cybersecurity reviews and expanding efforts in anti-monopoly enforcement.   
 We do not believe that we are directly subject to these regulatory actions or statements,          
 as we do not have a variable interest entity structure and our business does not involve           
 the collection of user data, implicate cybersecurity or involve any other type of restricted       
 industry. Because these statements and regulatory actions are new, however, it is highly           
 uncertain how soon legislative or administrative regulation making bodies in China will respond    
 to them, or what existing or new laws or regulations will be modified or promulgated, if           
 any, or what the potential impact of any such modified or new laws and regulations will be         
 on our daily business operations or our ability to accept foreign investments and list on          
 a U.S. exchange.                                                                                   |

| ● | Adverse                                                                                            
 regulatory developments in China may subject us to additional regulatory review, and additional    
 disclosure requirements and regulatory scrutiny to be adopted by the SEC in response to risks      
 related to recent regulatory developments in China may impose additional compliance requirements   
 for companies like us with Hong Kong-based operations, all of which could increase our compliance  
 costs and subject us to additional disclosure requirements. See Item 3. Key Information.           
 D. Risk Factors - Adverse regulatory developments in China may subject us to additional            
 regulatory review, and additional disclosure requirements and regulatory scrutiny to