# EDGAR Filing Document

**Accession Number:** 0001875016
**File Stem:** 0001641172-25-021031
**Filing Date:** 2025-7
**Character Count:** 2444
**Document Hash:** 718c71d22375b40b67f128699ea64f53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-021031.hdr.sgml**: 20250929

**ACCESSION NUMBER**: 0001641172-25-021031

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250725

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J-Star Holding Co., Ltd.
- **CENTRAL INDEX KEY:** 0001875016
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7/F-1, NO. 633, SEC. 2, TAIWAN BLVD.
- **STREET 2:** XITUN DISTRICT
- **CITY:** TAICHUNG CITY 407
- **STATE:** F4
- **ZIP:** 40759
- **BUSINESS PHONE:** 886 423229900

**MAIL ADDRESS:**
- **STREET 1:** 7/F-1, NO. 633, SEC. 2, TAIWAN BLVD.
- **STREET 2:** XITUN DISTRICT
- **CITY:** TAICHUNG CITY 407
- **STATE:** F4
- **ZIP:** 40759

July 25, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

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| | |
|:---|:---|
| Re: | J-Star Holding Co., Ltd. |
|  | Registration Statement on Form F-1 |
|  | Initially Filed April 29, 2025, as amended |
|  | File No. 333-286805 |

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Ladies and Gentlemen:

As the representative of the underwriters of the proposed offering of J-Star Holding Co., Ltd. (the "Company"), we hereby join the Company's request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on Tuesday, July 29, 2025, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that, through July 25, 2025, we distributed to each dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies, as well as "E-red" copies of the Preliminary Prospectus dated May 16, 2025, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Maxim Group LLC** | **Maxim Group LLC** |
| By: | */s/ Ritesh Veera* |
| Name: | Ritesh Veera |
| Title: | Co-Head of Investment Banking |

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