Company: JL
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028679
Chunk: 3

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: CORRESP
Chunk 3
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 disclosure to reflect that its disclosure controls and procedures were not effective in light of
the fact that the Company’s internal control over financial reporting was not effective and the Company had a material weakness.

If you have any questions
relating to Amendment No. 1 to the Annual Report, please contact Edwin Wong at his email address of edwin.wong@j-long.com or U.S. counsel,
Henry F. Schlueter, at hfs@schlueterintl.com.

Please copy any correspondence
or requests for information to Celia Velletri at her email address of cv@schueterintl.com. If you wish to speak with us, please feel free
to call me at 303-868-3382 or Celia Velletri at 303-907-4842.

| Very truly yours,      |
| /s/ Henry F. Schlueter |

| C: | J-Long Group Ltd. |