Company: JL
Filing Date: 2025-04-03
Form Type: CORRESP
Source: 0001213900-25-028679
Chunk: 1

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: CORRESP
Chunk 1
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 the following:

| (i) | the Company is not a Chinese operating company but a Cayman Islands holding company with operations conducted 
 in Hong Kong by its Operating Subsidiary;                                                                     |

| (ii) | Hong Kong is a special administrative region of the People’s Republic of China (“China”                                                      
 or “PRC”), the basic policies of the PRC regarding Hong Kong are reflected in Hong Kong’s Basic Law and due 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 the Company’s business and may intervene in or influence our operations at any time, which could result in a material change              
 in the Company’s operations and/or the value of its Ordinary Shares;                                                                         |

Securities and Exchange Commission

Page Two

April 3, 2025

| (iii) | The Company’s investors will not directly hold equity interests in its Operating Subsidiary; |

| (iv) | Pursuant to the Holding Foreign Companies Accountable Act (the “HFCAA”), the Company’s                                                      
 Ordinary Shares may be prohibited from trading on a U.S. exchange if its auditor cannot be fully inspected by the Public Company Accounting 
 Oversight Board (the “PCAOB”);                                                                                                              |

| (v) | The PRC government initiated a series of regulatory actions and made a number of public statements on                                      
 the regulation of business operations in China with little advance notice, including cracking down on illegal activities in the securities 
 market, enhancing supervision over China-based companies listed overseas using a variable interest entity structure, adopting new measures 
 to extend the scope of cybersecurity reviews and expanding efforts in anti-monopoly enforcement. The Company does not believe that it      
 is directly subject to these regulatory actions or statements, as it does not have a variable interest entity structure and its business   
 does not involve the collection of user data, implicate cybersecurity or involve any other type of restricted industry;                    |

| (vi) | The enforcement of laws and rules and regulations in China can change quickly with little advance notice; |

| (vii) | The Company may become subject to a variety of PRC laws and other obligations regarding data security                                        
 with respect to offerings that are conducted overseas and/or foreign investment in China-based issuers, and any failure to comply with       
 applicable laws and obligations could have a material and adverse effect on its business, financial condition and results of operations      
 and may hinder its ability to offer or continue to offer Ordinary