SecProbe.io

CORRESP
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Intelligent
Living Application Group Inc.

June
11, 2024

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
D.C. 20549

    Atten:

    Heather
    Clark

    Claire
    Erlanger

    Re:
    Intelligent
                                            Living Application Group Inc.

    Form
    20-F for the Year Ended December 31, 2023

    Filed
    April 30, 2024

    File
    No. 001-41444

Ladies
and Gentlemen:

This
letter is being furnished in response to the comments of the staff (the “Staff”) of the Division of Corporation
Finance of the Securities and Exchange Commission (the “Commission”) that were contained in the Staff’s
letter dated June 7, 2024, to Intelligent Living Application Group Inc. (the “Company”) with respect to its
Annual Report on Form 20-F for the fiscal year ended December 31, 2023, filed with the Commission on April 30, 2024 (the “Form
20-F”).

In
response to the Staff’s comments, we have filed the Amendment No. 1 to the Form 20-F for the purpose of amending Exhibits 12.1
and 12.2 of the Form 20-F to include the introductory language in paragraph 4 regarding responsibilities for establishing and maintaining
internal control over financial reporting.

If
you have any questions, please kindly contact Mr. Jeffrey Li of FisherBroyles, LLP, our outside counsel by phone at 703-618-2503 or via
e-mail at jeffrey.li@fisherbroyles.com.

    Very
    truly yours,

    /s/
    Bong Lau

    Bong
    Lau, Chief Executive Officer

Enclosures

    cc:

    Frederick
    Wong, Chief Financial Officer of Intelligent Living Application Group Inc.

    Jeffrey
    Li, FisherBroyles, LLP