UPLOAD Filing
ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451)
Date: March 3, 2026 · CIK: 0001687451 · Accession: 0000000000-26-002185
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File numbers found in text: 333-293677
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<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>