Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 7

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 7
---
, other than
Mr. Stephen Wayland Kan, are citizens or residents of Hong Kong.

If you have any questions
relating to Amendment No. 2 to the Annual Report, please contact Edwin Wong at his email address of Edwin.wong@-long.com or U.S. counsel,
Henry F. Schlueter, at hfs@schlueterintl.com.

U.S. Securities and Exchange Commission

May 19, 2025

Page 6

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:                     | Mr. Edwin Wong |