Company: JL
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028679
Chunk: 0

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: CORRESP
Chunk 0
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<div align='center'>SCHLUETER & ASSOCIATES, P.C.

5655 South Yosemite Street, Suite 350

Greenwood Village, CO 80111

Telephone:+1-303-292-3883

Facsimile: +1-303-648-5663</div>

Email: hfs@schlueterintl.com

April 3, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Service

100 F Street, N.E.

Washington, D.C. 20549

Attn: Rucha Pandit

| Re: | J-Long Group Ltd.                                  
 Form 20-F for the Fiscal Year Ended March 31, 2024 
 File No. 001-41901                                 |

Dear Ms. Pandit:

We represent J-Long Group
Ltd. (“Registrant” and “Company”) as U.S. counsel. We are submitting herewith an amended Annual Report on Form
20-F (“Amendment No. 1”).

The purpose of this
letter is to respond to the comment letter dated March 14, 2025 from the Division of Corporation Finance, Office of Trade &
Services (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission” or
“SEC”) relating to the Registrant’s Annual Report for the fiscal year ended March 31, 2024 (the “Annual
Report”). For your convenience, the comments have been reproduced below, followed by the Registrant’s response. The
Registrant is concurrently submitting Amendment 1 to its Annual Report.

Form 20-F for Fiscal Year Ended March 31, 2024

Item 3. Key Information, page 1

1. It
appears that all of your operations are conducted in Hong Kong. To the extent the Division of Corporation Finance’s Sample Letter
to China-Based Companies (the “China Sample Letter”), issued by the Staff in December 2021, requests disclosure on the prospectus
cover page or in the prospectus summary, please provide such disclosure in a separate section at the beginning of Item 3 of Form 20-F;
in addition, please include a discussion of the transfer of cash within the company in Item 5 of Form 20-F.

Response:

In response to this comment, the Registrant has
included certain disclosures from the China Sample Letter as applicable in Item 3 of Form 20-F including, but not limited to,