CORRESP Filing
ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451)
Date: March 9, 2026 · CIK: 0001687451 · Accession: 0001185185-26-000814
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293677
Letter
VIA EDGAR
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
F Street, N.E.
Washington, D.C. 20549
Attn: Jenny O’Shanick
RE: ZK International Group Co., Ltd.
Registration Statement on Form F-3
File No. 333-293677
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.
Very
truly yours,
ZK
International Group Co., Ltd.
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CORRESP
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filename1.htm
VIA
EDGAR
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
RE:
ZK
International Group Co., Ltd.
Registration
Statement on Form F-3
File
No. 333-293677
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.
Very
truly yours,
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