Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 140

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 10
Chunk 140
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 to natural justice.

Substantially
all of our assets are located outside the United States. In addition, a majority of our directors and officers are nationals or
residents of jurisdictions other than the United States and all or a substantial portion of their assets are located outside the
United States. As a result, it may be difficult for investors to effect service of process within the United States upon us
or these persons.

  Name                            Position                         Nationality         Residence  
  Mr. Danny Tze Ching Wong        Chairman                         Chinese             Hong Kong  
                                  of the Board                     and Canadian                   
  Mr. Edwin Chun Yin Wong         Director                         Chinese             Hong Kong  
                                  and Chief Executive Officer      and Canadian                   
  Ms. Wai Ha Tang                 Chief                            Chinese             Hong Kong  
                                  Financial Officer                                               
  Mr. Chan                        Independent                      Chinese             Hong Kong  
  Sui Sum                         Director                                                        
  Ms. Pun                         Independent                      Chinese             Hong Kong  
  Yiu Candy Alice                 Director                                                        
  Mr. Nathaniel Clifton Chan      Independent                      Chinese             Hong Kong  
                                  Director                         and Australian                 
 ──────────────────────────────────────────────────────────────────────────────────────────────────

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 (1) for a debt or a
definite sum of money (not being taxes or similar charges to a foreign government taxing authority or a fine or other penalty), and (2) final
and conclusive on the merits of the claim, but not otherwise. Such a judgment may not, in any event, be so enforced in Hong Kong
if (a) it was obtained by fraud, (b) the proceedings in which the judgment was obtained were opposed to natural justice