Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 2

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 2
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 decrease significantly or become worthless.”

| 3. | We note your amended disclosure in response to prior comment 2. On page 4, where you disclose “[w]e                                    
 currently intend to retain all available funds and future earnings, if any, for the operation and expansion of our business and do not 
 anticipate declaring or paying any dividends in the foreseeable future,” please revise to include a cross reference to your revised    
 risk factor regarding your intentions to pay dividends.                                                                                |

Response:

In response to this comment, the
Registrant has revised its disclosure in the section titled “Transfers of Cash To and From Our Subsidiaries” on page 6
and has included in the revised disclosure a cross reference to the risk factor on page 35 titled “We do not intend to pay
dividends for the foreseeable future.”

| 4. | Please quantify here any cash flows and transfers of other assets by type that have occurred between the                                  
 holding company and its subsidiaries, and direction of transfer. Additionally, please revise here to quantify, as you do starting on page 
 64, any dividends or distributions that a subsidiary has made to the holding company and which entity made such transfer, and their tax   
 consequences. Similarly quantify dividends or distributions made to U.S. investors, the source, and their tax consequences. Additionally, 
 please revise here and the disclosure in Item 5 to include cross-references to the consolidated financial statements.                     |

Response:

In response to this comment, the
Registrant has added a bullet point on page 4 titled “Prior Dividends Paid” that describes and quantifies the dividends
previously paid by JLHK and by the Registrant. The disclosure includes that the dividend paid by the Registrant was in the amount of
US$0.19 per share and further details the tax consequences to U.S. investors who may have received the dividend. In addition, this
disclosure and the disclosure in Item 5 have been crossed-referenced
to the Consolidated Statements of Changes in Shareholders’ Equity and the Consolidated Statements of Cash Flows, both of which reference
the dividends.

U.S. Securities and Exchange Commission

May 19, 2025

Page 3

| 5. | Please amend your disclosure here and in the summary risk factors and risk factors sections to state that,                                 
 to the extent cash or assets in the business is in the PRC/Hong Kong or a PRC/Hong Kong entity, the funds