# EDGAR Filing Document

**Accession Number:** 0001687451
**File Stem:** 0001185185-26-000814
**Filing Date:** 2026-3
**Character Count:** 2618
**Document Hash:** b35891a6495dc02db6a9fbe18acd6810
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-000814.hdr.sgml**: 20260408

**ACCESSION NUMBER**: 0001185185-26-000814

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ZK International Group Co., Ltd.
- **CENTRAL INDEX KEY:** 0001687451
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 678 DINGXIANG ROAD
- **STREET 2:** BINHAI INDUSTRIAL PARK
- **CITY:** WENZHOU
- **STATE:** F4
- **ZIP:** 325025
- **BUSINESS PHONE:** 8657786852999

**MAIL ADDRESS:**
- **STREET 1:** NOVASAGE CHAMBERS, PO BOX 4389
- **STREET 2:** ROAD TOWN
- **CITY:** TORTOLA
- **STATE:** D8
- **ZIP:** VG1110

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

**ZK INTERNATIONAL GROUP CO., LTD.**

**c/o Zhejiang Zhengkang Industrial Co., Ltd.**

**No. 678 Dingxiang Road, Binhai Industrial Park**

**Economic & Technology Development Zone**

**Wenzhou, Zhejiang Province**

**People's Republic of China 325025**

March 9, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jenny O'Shanick

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| | |
|:---|:---|
| **RE:** | **ZK International Group Co., Ltd.** |
|  | **Registration Statement on Form F-3** |
|  | **File No. 333-293677<br> Request for Acceleration of Effectiveness** |

---

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement so it will become effective on March 11, 2026 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as ZK International Group Co., Ltd. (the "**Company**") or its counsel may request by telephone call to the Staff.

Please contact Pang Zhang-Whitaker of Carter Ledyard & Milburn LLP, counsel to the Company, at (212) 238-8844, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| ZK International Group Co., Ltd. | ZK International Group Co., Ltd. |
| By: | */s/ Ruihong Ma* |
| Name: | Ruihong Ma |
| Title: | Chief Executive Officer |

---

cc:

Pang Zhang-Whitaker, Esq.

Darius R. Alam, Esq.

Carter Ledyard & Milburn LLP