Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 0

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 0
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<div align='center'>SCHLUETER & ASSOCIATES, P.C.

5655 South Yosemite Street, Suite 350

Greenwood Village, CO 80111

Telephone:+1-303-292-3883

Facsimile: +1-303-648-5663</div>

Email: hfs@schlueterintl.com

May 19, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Rucha Pandit

| Re: | J-Long Group Ltd.                                                 
 Form 20-F for Fiscal Year Ended March 31, 2024                    
 Filed July 30, 2024                                               
 Amendment No. 1 to Form 20-F for Fiscal Year Ended March 31, 2024 
 Filed April 3, 2025                                               
 File No. 001-41901                                                |

Dear Ms. Pandit:

We represent J-Long Group
Ltd. (“Registrant” and “Company”) as U.S. counsel. The purpose of this letter is to respond to the comment letter
dated May 6, 2025 from the Division of Corporation Finance, Office of Trade & Services (the “Staff”) of the U.S. Securities
and Exchange Commission (the “Commission” or “SEC”) relating to the Registrant’s Annual Report for the fiscal
year ended March 31, 2024 and Amendment No. 1 thereto (collectively, the “Annual Report”). For your convenience, the Staff’s
comments have been reproduced below, followed by the Registrant’s responses. The Registrant is concurrently submitting Amendment
2 to its Annual Report.

Amendment No. 1 to Form 20-F for Fiscal Year Ended March 31, 2024

Item 3. Key Information, page 1

| 1. | We note your disclosure that you “are not a Hong Kong operating company but a holding company organized                              
 under the laws of the Cayman Islands with all of [y]our operations conducted by J-Long Limited . . . which is located in Hong Kong.” 
 Please revise to:                                                                                                                    |

| ● | state that the holding company structure involves unique risks to investors; |

| ● | explain whether the holding company structure is used to provide investors with exposure to foreign investment                         
 in China-based companies where Chinese law prohibits direct foreign investment in