Company: JL
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028679
Chunk: 2

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: CORRESP
Chunk 2
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 Shares to investors and cause its Ordinary Shares to significantly decline 
 in value or become worthless; and                                                                                                            |

| (viii) | A description of how cash is transferred through the corporate organization and management’s intentions                                
 to distribute earnings through payment of dividends. This section has also been cross-referenced to Section 5, which reflects the same 
 disclosure with further disclosure regarding payment of dividends to date.                                                             |

We do not intend to pay dividends for the foreseeable future, page 26

2. Please
revise to acknowledge that the board of directors has complete discretion to declare and distribute dividends, and that they have done
so in the past, despite initial plans in the alternative, for example the dividends paid after your initial public offering. If true,
please revise to acknowledge that the board of directors may make similar decisions in the future and describe any risks to investors.

Response:

In response to this comment,
the Registrant has added further disclosure to the risk factor on page 30 (formerly, page 26) titled “We do not intend to pay dividends for the foreseeable future”stating that the Board has declared dividends in the past, despite initial plans in the
alternative, and may make similar decisions in the future, and that the payment of dividends in the future could reduce the amount of
funds available to finance our operations and to expand our business.

Securities and Exchange Commission

Page Three

April 3, 2025

Item 15. Controls and Procedures, page 103

3. We
note that your disclosure controls and procedures were effective for the year ended March 31, 2024. We also note that your internal control
over financial reporting was not effective and that you have a material weakness. SEC Release No. 33-8238 Section II, D states “[w]e
agree that some components of internal control over financial reporting will be included in disclosure controls and procedures for all
companies. In particular, disclosure controls and procedures will include those components of internal control over financial reporting
that provide reasonable assurances that transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles.” The deficient controls identified in your material weakness disclosure appear to
relate to an aspect of internal control over financial reporting that is also a part of disclosure controls and procedures. Please revise
to conclude that your disclosure controls and procedures were not effective, or explain why your conclusions are appropriate.

Response:

In accordance with the SEC’s
comment, the Company has revised its