# EDGAR Filing Document

**Accession Number:** 0001948436
**File Stem:** 0000000000-23-002761
**Filing Date:** 2023-3
**Character Count:** 8165
**Document Hash:** 6c82ee59f495e4c67e5abdde3b32fc86
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002761.hdr.sgml**: 20240130

**ACCESSION NUMBER**: 0000000000-23-002761

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**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
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**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**: 0001213900-22-083880

## Text-Extract

```

United States securities and exchange commission logo

                              March 20, 2023

       Edwin Chun Yin Wong
       Chief Executive 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
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted March 2,
2022
                                                            CIK No. 0001948436

       Dear Edwin Chun Yin Wong:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No.1 to Draft Registration Statement on Form F-1

       Recent Regulatory Developments in the PRC, page 11

   1.                                                   We note your revised
disclosure regarding the "Trial Measures" and new CSRC filing
                                                        procedures. Please
revise to clarify if the company and this offering will be subject to
                                                        such Trial Measures and
filing requirements.
 Edwin Chun Yin Wong
FirstName  LastNameEdwin Chun Yin Wong
J-Long Group  Ltd
Comapany
March      NameJ-Long Group Ltd
       20, 2023
March2 20, 2023 Page 2
Page
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
62

2.       We note your response to comment 8 and your related revision stating
that you have no
         critical accounting estimates. It is not clear to us how you
determined that you have no
         critical accounting policies or estimates. Please tell us why you
believe you have no
         critical accounting estimates including why the net realizable value
of inventory,
         impairments of long-lived assets, contingent liabilities, valuation of
deferred tax assets
         and tax contingencies, and fair value measurements are not critical
accounting policies for
         you as these all appear to apply to your business. Refer to Release
No. 33-8350 and
         Release No. 33-8040 for additional guidance.
Major Factors Affecting Our Financial Results, page 63

3.       We note your revised disclosure in response to our comments 6 and 7
describing the
         impact of covid-19 and related supply chain issues on your business.
Please augment your
         disclosure to quantify, the impact on your revenues, or results of
operation due to covid-
         19 and supply chain issues, in the past and going forward.
       You may contact Stephen Kim at 202-551-3291 or Linda Cvrkel at
202-551-3813 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any
other
questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 20, 2023

Edwin Chun Yin Wong  
Chief Executive 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  
Amendment No. 1 to Draft Registration Statement on Form F-1  
Submitted March 2, 2022  
CIK No. 0001948436**

Dear Edwin Chun Yin Wong:

We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

# Amendment No.1 to Draft Registration Statement on Form F-1

# Recent Regulatory Developments in the PRC, page 11

1. We note your revised disclosure regarding the 'Trial Measures' and new CSRC filing procedures. Please revise to clarify if the company and this offering will be subject to such Trial Measures and filing requirements.

Edwin Chun Yin Wong  
J-Long Group Ltd  
March 20, 2023  
Page 2

# Management's Discussion and Analysis of Financial Condition and Results of Operations, page 62

2. We note your response to comment 8 and your related revision stating that you have no critical accounting estimates. It is not clear to us how you determined that you have no critical accounting policies or estimates. Please tell us why you believe you have no critical accounting estimates including why the net realizable value of inventory, impairments of long-lived assets, contingent liabilities, valuation of deferred tax assets and tax contingencies, and fair value measurements are not critical accounting policies for you as these all appear to apply to your business. Refer to Release No. 33-8350 and Release No. 33-8040 for additional guidance.

# Major Factors Affecting Our Financial Results, page 63

3. We note your revised disclosure in response to our comments 6 and 7 describing the impact of covid-19 and related supply chain issues on your business. Please augment your disclosure to quantify, the impact on your revenues, or results of operation due to covid-19 and supply chain issues, in the past and going forward.

You may contact Stephen Kim at 202-551-3291 or Linda Cvrkel at 202-551-3813 if you have questions regarding comments on the financial statements and related matters. Please contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any other questions.

Sincerely,

Division of Corporation Finance