Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 1

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 1
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 the operating companies, and disclose that investors 
 may never hold equity interests in the Hong Kong operating entity; and                                                                 |

| ● | clearly acknowledge that Chinese regulatory authorities could disallow this structure. |

Response:

Please be advised that in response
to comment no. 6 in which the Staff requests that the Registrant provide a summary of risk factors, the risk factors previously
included in Item 3 of the Annual Report have been replaced with a complete summary of key risk factors which addresses all the key
risk factors in the Annual Report. Therefore, the SEC comments as they related to the prior summary of risk factors are referenced
as they are addressed in the newly revised summary of risk factors.

U.S. Securities and Exchange Commission

May 19, 2025

Page 2

In response to this comment, the Registrant
has revised both the risk factor included in the Summary Risk Factors on page 1 of Amendment 2 and the risk factor included in Item
3.D on page 10 to include, among other things, that:

| (i) | the holding company structure involves unique risks to investors, such as reliance by the Company on its 
 Operating Subsidiary for payment of cash dividends in order to pay dividends to its own shareholders;    |

| (ii) | our holding company structure is not used to provide investors with exposure to foreign investment in   
 China-based companies where Chinese law prohibits direct foreign investment in the operating companies; |

| (iii) | investors in our Company may never hold equity interests in our Hong Kong operating entity; and |

| (iv) | Chinese regulatory authorities could disallow our holding company structure. |

| 2. | We note your statement that “[d]ue to the long-arm provisions under the current PRC laws and regulations,                               
 the PRC government may exercise significant oversight and discretion over the conduct of our business and may intervene in or influence 
 our operations at any time, which could result in a material change in our operations and/or the value of our Ordinary Shares.” Please  
 revise to also state that it could cause the value of such securities to significantly decline or become worthless.                     |

| Response: |

In response to this comment, the Registrant
has revised the summary risk factor on page 1 and the risk factor on page 10 to include that “. . . the PRC government may intervene
in or influence our operations at any time, which could result in a material change in our operations and cause the value of our securities
to