Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 6

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 6
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 or to be worthless.”

In addition, every summary risk factor
is accompanied by a cross-reference to the relevant individual detailed risk factor.

| 7. | Please disclose here each permission or approval that you or your subsidiaries are required to obtain                                         
 from Chinese authorities to operate your business and to offer your securities to foreign investors. State whether you or your subsidiaries   
 are covered by permissions requirements from the China Securities Regulatory Commission (CSRC), Cyberspace Administration of China (CAC)      
 or any other governmental agency that is required to approve your operations, and state affirmatively whether you have received all requisite 
 permissions or approvals and whether any permissions or approvals have been denied. In doing so, explain how you arrived at your conclusion   
 and the basis for your conclusion. Please also describe the consequences to you and your investors if you or your subsidiaries: (i) do        
 not receive or maintain such permissions or approvals, (ii) inadvertently conclude that such permissions or approvals are not required,       
 or (iii) applicable laws, regulations, or interpretations change and you are required to obtain such permissions or approvals in the future.  |

Response:

In response to this comment, the Registrant
has added a section titled “PRC Government Permissions and Approvals” on page 7 in which it briefly explains the Trial Measures,
the Cybersecurity Review Measures and the Personal Information Protection Law, its reasons for concluding that none of those permission
requirements apply to the Company and the potential consequences if such conclusions were reached in error or if the requirements change
in the future.

Item 3.D Risk Factors

You may experience difficulties in effecting service of legal process, enforcing foreign judgments or bringing actions in Hong Kong . . ., page 17

| 8. | We note your reference to the section captioned “Enforceability of Civil Liabilities” but no                                      
 such section appears to exist. Please revise to include this section. Additionally, we note your disclosure that “majority of our 
 directors and officers are Hong Kong nationals or residents and a substantial portion of their assets are located in Hong Kong.”  
 Please revise here and your “Enforceability of Civil Liabilities” section to identify the individuals located in Hong Kong        |

Response:

In response to this comment, the Registrant
has added a subsection to Item 10. “Additional Information” titled “Enforcement of Civil Liabilities,” which discloses
that substantially all of the Company’s assets are located outside the U.S. and that all of its directors and officers