Company: JL
Filing Date: 2025-07-21
Form Type: CORRESP
Source: 0001213900-25-065983
Chunk: 1

Company: J-Long Group Ltd
Filing Date: 2025-07-21
Form: CORRESP
Chunk 1
---
are subject to review by the CSRC or the CAC. Uncertainties still exist, however, due to the possibility that laws, regulations, or policies
in the PRC could change rapidly in the future. Management also confirms that JL, Sun Choice, and our operating subsidiary, JLHK, are not
required to obtain any permissions or approvals from any Chinese authorities to operate their business as of the date of this Annual Report.
As of the date of this Annual Report, no permissions or approvals have been applied for by the Company or denied by any relevant authority,
and we have not been denied any required permissions or approvals.

We
are aware that the Chinese authorities recently initiated a series of regulatory actions and statements to regulate 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 (“VIE”) structure, adopting new measures to extend
the scope of cybersecurity reviews and expanding the efforts in anti-monopoly enforcement.

We are subject to the
risks of uncertainty of any future actions of the PRC government in this regard including the risk that we inadvertently conclude that
the permissions or approvals discussed here are not required, that applicable laws, regulations or interpretations change such that we
are required to obtain approvals in the future or that the PRC government could disallow our holding company structure, which would likely
result in a material change in our operations, including our ability to continue our existing holding company structure, carry on our
current business, accept foreign investments and continue to offer securities to our investors.

If
we (i) do not receive or maintain required permissions or approvals; (ii) inadvertently conclude that such permissions or approvals are
not required; or (iii) applicable laws, regulations or interpretations change and we are required to obtain such permissions or approvals
in the future, we could be subject to fines, legal sanctions or an order to suspend our business operations, which may materially and
adversely affect our business, financial condition and results of operations. These adverse actions could cause the value of our Ordinary
Shares to significantly decline or become worthless.

<div align='center'>* * *</div>

Please contact the undersigned
at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

| /s/ Lawrence S. Venick      |
| Lawrence S. Venick          |
| Direct Dial: +852.3923.