# EDGAR Filing Document

**Accession Number:** 0001837821
**File Stem:** 0001213900-23-018102
**Filing Date:** 2023-3
**Character Count:** 2690
**Document Hash:** 6e3afd52101dca73ddbb7bf9bb8c418f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-018102.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001213900-23-018102

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230307

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Jin Medical International Ltd.
- **CENTRAL INDEX KEY:** 0001837821
- **STANDARD INDUSTRIAL CLASSIFICATION:** ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 33 LINGXIANG ROAD, WUJIN DISTRICT
- **STREET 2:** CHANGZHOU CITY
- **CITY:** JIANGSU PROVINCE
- **STATE:** F4
- **ZIP:** 213149
- **BUSINESS PHONE:** (86)51989607972

**MAIL ADDRESS:**
- **STREET 1:** NO. 33 LINGXIANG ROAD, WUJIN DISTRICT
- **STREET 2:** CHANGZHOU CITY
- **CITY:** JIANGSU PROVINCE
- **STATE:** F4
- **ZIP:** 213149

March 7, 2023

Via Edgar

Ms. Jane Park

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities and Exchange Commission

---

| | |
|:---|:---|
| **Re:** | **Jin Medical International Ltd.** |
|  | **Amendment No. 11 to Registration Statement on Form F-1** |
|  | **Filed February 24, 2023** |
|  | **File No. 333-259767** |

---

Dear Ms. Park:

This letter is in response to the letter dated March 2, 2023, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Jin Medical International Ltd. (the "Company", "we", or "our"). For ease of reference, we have recited the Commission's comment in this response. An amendment to the registration statement on Form F-1 (the "Amendment") is being filed to accompany this letter.

<u>Amendment No. 11 to Form F-1 filed February 24, 2023</u> 

<u>Exhibits</u>

**1.** **We refer to your filing fee table filed as Exhibit 107 to your registration statement. Please revise your filing fee table to include separate entries for the Underwriters' Warrants and the ordinary shares underlying such warrants.** 

<u>Response</u>: The Company acknowledges the Staff's comment and revised the filing fee table, which is being refiled as exhibit 107 to the Amendment.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| /s/ *Erqi Wang* | /s/ *Erqi Wang* |
| Name: | Erqi Wang |
| Title: | Chief Executive Officer |

---

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC