# EDGAR Filing Document

**Accession Number:** 0001948436
**File Stem:** 0000000000-25-007592
**Filing Date:** 2025-7
**Character Count:** 3282
**Document Hash:** 2695e6e1017ae69c9858f942c2a81e4c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007592.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-007592

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250717

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J-Long Group Ltd
- **CENTRAL INDEX KEY:** 0001948436
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-APPAREL & ACCESSORY STORES [5600]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41901

**BUSINESS ADDRESS:**
- **STREET 1:** FLAT D-F, 8/F, HOUSTON IND. BLDG.
- **STREET 2:** 32-40 WANG LUNG ST.
- **CITY:** TSUEN WAN, N.T.
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852-2408-0077

**MAIL ADDRESS:**
- **STREET 1:** FLAT D-F, 8/F, HOUSTON IND. BLDG.
- **STREET 2:** 32-40 WANG LUNG ST.
- **CITY:** TSUEN WAN, N.T.
- **STATE:** K3
- **ZIP:** 0000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001013762-24-003327

## Text-Extract

```

                                                           July 17, 2025

Martha Tang
Chief Financial Officer
J-Long Group Ltd.
Flat F, 8/F, Houston Industrial Building
32-40 Wang Lung Street, Tsuen Wan
New Territories, Hong Kong

        Re: J-Long Group Ltd.
            Form 20-F for Fiscal Year Ended March 31, 2024
            Filed July 31, 2024
            Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024
            Filed May 20, 2025
            File No. 001-41901
Dear Martha Tang:

      We have reviewed your May 19, 2025 response to our comment letter and
your
amended Form 20-F for the year ended March 31, 2024 and have the following
comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our May 6,
2025 letter.

Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024
Item 3. Key Information
PRC Government Permissions and Approvals, page 7

1.     We note your revised disclosure in response to prior comment 7 and
reissue it in part.
       Please disclose each permission or approval that you are required to
obtain from
       Chinese authorities to operate your business and confirm that you have
received all
       requisite permissions or approvals. Please provide your revised
disclosure in response
       to this comment and confirm that you will make conforming changes in
future annual
       report filings.
 July 17, 2025
Page 2

       Please contact Rucha Pandit at 202-551-6022 or Cara Wirth at
202-551-7127 with
any questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Trade &
Services
cc:   Edwin Wong

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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