Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 23

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 23
---
 the
United States because (ii) JLHK is incorporated in Hong Kong and operates in Hong Kong without any subsidiary or VIE structure in mainland
China and each of the Measures for Cybersecurity Review (2021), the PRC Personal Information Protection Law, and the Draft Overseas Listing
Regulations remains unclear as to whether it shall be applied to a company based in Hong Kong; (iii) as of the date of this Annual Report,
JLHK has neither collected nor stored personal information of any PRC individuals; (iv) all of the data JLHK has collected is stored
in servers located in Hong Kong; (v) as of the date of this Annual Report, JLHK has not been informed by any PRC governmental authority
of any requirement that it file for a cybersecurity review or a CSRC review; and (vi) our business is involved in the apparel industry,
which does not involve the collection of user data, implicate cybersecurity, or involve any other type of restricted industry.

As
of the date of this Annual Report, our IPO in the United States was not subject to the review or prior approval of the CAC or the CSRC.
However, since these statements and regulatory actions are new, it is highly uncertain how soon the legislative or administrative regulation-making
bodies will respond and what existing or new laws or regulations or detailed implementations and interpretations will be modified or
promulgated, if any. It is also highly uncertain what the potential impact such modified or new laws and regulations will have on the
daily business operations of JLHK, their respective abilities to accept foreign investments and the listing of our Ordinary Shares on
the Nasdaq Capital Market or other foreign exchanges.

There remains
significant uncertainty in the interpretation and enforcement of relevant PRC cybersecurity laws and regulations and whether the PRC
government will adopt additional requirements or extend the existing requirements to apply to our HK Operating Subsidiary JLHK,
located in Hong Kong. If the Draft Rules Regarding Overseas Listings are adopted into law in the future and becomes applicable to
JLHK if it is deemed to be an “ Operator” that is required to file for cybersecurity review before listing in the
United States, or if the Measures for Cybersecurity Review (2021) or the PRC Personal Information Protection Law becomes
applicable to JLHK, the business operation of JLHK and the listing of our Ordinary Shares in the United States could be subject
to the CAC’s cybersecurity review or CSRC Overseas Issuance and Listing