Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 65

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 65
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 been infringed under the U. S. federal securities laws
or otherwise. Even if you are successful in bringing an action of this kind, the laws of the Cayman Islands, Hong Kong or other relevant
jurisdictions may render you unable to enforce a judgment against our assets or the assets of our directors and officers.

There is uncertainty as to whether the courts of the Cayman Islands would (i) recognize
or enforce judgments of U. S. courts obtained against us or our directors or officers predicated upon the civil liability provisions
of the securities laws of the United States or any state in the United States; or (ii) entertain original actions brought
in the Cayman Islands against us or our directors or officers predicated upon the securities laws of the United States or any state
in the United States.

Any final and conclusive judgment for a definite sum (not being a sum payable in respect of taxes or other charges of a like nature
nor a fine or other penalty) and/or certain non-monetary judgments rendered in any action or proceedings brought against our Company
in a foreign court (other than certain judgments of a superior court of certain states of the Commonwealth of Australia) will be recognized
as a valid judgment by the courts of the Cayman Islands without re-examination of the merits of the case. On general principles, we would
expect such proceedings to be successful provided that the court that gave the judgment was competent to hear the action in accordance
with private international law principles as applied in the Cayman Islands and the judgment is not contrary to public policy in the Cayman
Islands and has not been obtained by fraud or in proceedings contrary to natural justice.

There is uncertainty as to
whether the courts of Hong Kong would (i) recognize or enforce judgments of U. S. courts obtained against us or our directors
or officers predicated upon the civil liability provisions of the securities laws of the United States or any state in the United
States; or (ii) entertain original actions brought in Hong Kong against us or our directors or officers predicated upon the
securities laws of the United States or any state in the United States. A judgment of a court in the United States predicated
upon U. S. federal or state securities laws may be enforced in Hong Kong at common law by bringing an action in a Hong Kong
court on that judgment for the amount due thereunder and then seeking summary judgment on the strength of the foreign judgment, provided
that the foreign judgment, among other things, is