Company: JL
Filing Date: 2025-01-10
Form Type: S-8
Source: 0001213900-25-002189
Chunk: 4

Company: J-Long Group Ltd
Filing Date: 2025-01-10
Form: S-8
Chunk 4
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Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to the Registrant’s directors, officers or person controlling
us, the Registrant has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public
policy as expressed in the act and is therefore unenforceable. There is no pending litigation or proceeding naming any of our directors
or officers as to which indemnification is being sought, nor are we aware of any pending or threatened litigation that may result in claims
for indemnification.

Item 7. Exemption from Registration Claimed.

Not applicable.

Item 8. Exhibits.

The following exhibits are
filed as part of this Registration Statement:

| Exhibit 
 Number  |     | Description of                                                                      
 Document                                                                            |
| 5.1*    |     | Opinion of Appleby with respect to the legality of the securities being registered. |
| 10.1*   |     | J-Long Group Limited 2024 Equity Incentive Plan.                                    |
| 23.1*   |     | Consent of ZH CPA, LLC, an independent registered public accounting                 
 firm.                                                                               |
| 24.1*   |     | Power of Attorney of the directors of the Registrant (contained in                  
 the signature pages hereto).                                                        |
| 107*    |     | Filing Fee Table.                                                                   |

| * | Filed herewith. |

Item 9. Undertakings.

(a) The undersigned Registrant hereby undertakes:

(1) To file, during any period
in which offers or sales are being made of securities registered hereby, a post-effective amendment to this Registration Statement which
shall include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
or any material change to such information in the Registration Statement;

(2) That, for the purpose
of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and

(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned Registrant hereby further
undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant’s annual report