Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 3

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 3
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 or assets may not be available   
 to fund operations or for other use outside of the PRC/Hong Kong due to interventions in or the imposition of restrictions and limitations 
 on the ability of you and your subsidiaries by the PRC government to transfer cash or assets. Please also include this disclosure in Item  
 5. Operating and Financial Review and Prospects.                                                                                           |

Response:

In response to this comment, the Registrant
has revised its disclosure in the subsection titled “Transfers of Cash To and From Our Subsidiaries” on page 6, in the risk
factor on page 19 titled “To the extent cash or assets in the business is in our Hong Kong Operating Subsidiary, the funds or assets
may not be available to fund operations or for other use outside of the PRC or Hong Kong due to oversight on or the imposition by the
PRC government of restrictions and limitations on our ability or the ability of our Operating Subsidiary to transfer cash or assets”
and in Item 5. “Operating and Financial Review and Prospects” to reflect that, to the extent cash or assets in the business
are located in the PRC or Hong Kong or in our Hong Kong Operating Subsidiary, the funds or assets may not be available to fund operations
or for other use outside of the PRC or Hong Kong due to interventions in or the imposition by the PRC government of restrictions and limitations
on the ability of the Company’s Operating Subsidiary to transfer cash or assets.

| 6. | Please revise here to provide a summary of risk factors. Additionally, please revise your summary of risk                                        
 factors to disclose the risks that your corporate structure and being based in or having the majority of the company’s operations                
 in China poses to investors. In particular, describe the significant regulatory, liquidity, and enforcement risks with specific cross-references 
 (title and page) to the more detailed discussion of these risks in the annual report. For example, specifically discuss risks arising            
 from the legal system in China, including risks and uncertainties regarding the enforcement of laws and that rules and regulations in            
 China can change quickly with little advance notice; and the risk that the Chinese government may intervene or influence your operations         
 at any time, or may exert more control over offerings conducted overseas or foreign investment in China-based issuers, which could result        
 in a material change in your operations and/or the value of your securities. Acknowledge any risks that any actions by the Chinese government    
 to