Company: JL
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001213900-25-045508
Chunk: 4

Company: J-Long Group Ltd
Filing Date: 2025-05-19
Form: CORRESP
Chunk 4
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 exert more oversight and control over offerings that are conducted overseas or foreign investment in China-based issuers could significantly  
 limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to          
 significantly decline or be worthless. Lastly, please ensure that each summary risk factor related to your being a China-based issuer            
 is accompanied with a cross-reference to the relevant individual detailed risk factor.                                                           |

Response

As noted above, please be advised that
the Company has amended its summary risk factors by replacing that disclosure in its entirety with a more extensive summary of risk factors.
The Company has reviewed such risk factors to ensure the following disclosures have been made in accordance with the SEC’s comments:

| a. | Risks that the corporate structure and having the Company’s operations in Hong Kong poses to investors: |

Risk Factors — Risks Related to Doing Business in Hong Kong — All of our operations are in Hong Kong, a special administrative region of the PRC. 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 our business and may intervene in or influence our operations at any time, which could result in a material change in our operations and cause the value of our securities to decrease significantly or become worthless. The PRC government may intervene or impose restrictions on our ability to move money out of Hong Kong to distribute earnings and pay dividends or to reinvest in our business outside of Hong Kong. Changes in the policies, regulations, rules, and the enforcement of laws of the PRC government may also be quick with little advance notice and our assertions and beliefs of the risk imposed by the PRC legal and regulatory system cannot be certain.

U.S. Securities and Exchange Commission

May 19, 2025

Page 4

Risk Factors — Risks Related to Doing Business in Hong Kong — Adverse regulatory developments in China may subject us to additional regulatory review, and additional disclosure requirements and regulatory scrutiny to be adopted by the SEC in response to risks related to recent regulatory developments in China may impose additional compliance requirements for companies like us with Hong Kong-based operations, all of which could increase our compliance costs and subject us to additional disclosure requirements.

| b. | Risks arising from the legal system in China, including risks and uncertainties regarding the enforcement            
 of laws and that rules and regulations in China can change quickly or influence the Company’s operations at any time |

Risk Factors — Risks Related to Doing Business in Hong Kong — We may