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UPLOAD Filing

ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451)
Date: March 3, 2026 · CIK: 0001687451 · Accession: 0000000000-26-002185

Offering / Registration Process

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File numbers found in text: 333-293677

Date
March 3, 2026
Author
Division of
Form
UPLOAD
Company
ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451)

Letter

Re: ZK International Group Co., Ltd. Registration Statement on Form F-3 Filed February 24, 2026 File No. 333-293677 Dear Ruihong Ma:

March 3, 2026

Ruihong Ma Chief Executive Officer 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

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jenny O'Shanick at 202-551-8005 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Pang Zhang-Whitaker

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 3, 2026

Ruihong Ma
Chief Executive Officer
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

 Re: ZK International Group Co., Ltd.
 Registration Statement on Form F-3
 Filed February 24, 2026
 File No. 333-293677
Dear Ruihong Ma:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Jenny O'Shanick at 202-551-8005 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Pang Zhang-Whitaker
</TEXT>
</DOCUMENT>