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UPLOAD Filing

CXJ GROUP CO., Ltd
Date: May 1, 2025 · CIK: 0001823635 · Accession: 0000000000-25-004630

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-56425

Date
May 1, 2025
Author
Division of
Form
UPLOAD
Company
CXJ GROUP CO., Ltd

Letter

Re: CXJ Group Co., Ltd Form 10-K for the fiscal year ended May 31, 2024 Filed November 8, 2024 Form 10-Q for the quarter ended November 30, 2024 Filed January 8, 2025 File No. 000-56425 Dear Lixin Cai:

May 1, 2025

Lixin Cai Chief Executive Officer CXJ Group Co., Ltd Room 401, 4th Floor, East Block Building 5 Xintiandi Business Center, No. 7 Anqiaogang Road Gongshu District, Hangzhou City Zhejiang Province, China 310017

We issued comments to you on the above captioned filings on March 26, 2025. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by May 15, 2025.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Stephany Yang at 202-551-3167 or Kevin Woody at 202-551-3629 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 1, 2025

Lixin Cai
Chief Executive Officer
CXJ Group Co., Ltd
Room 401, 4th Floor, East Block Building 5
Xintiandi Business Center, No. 7 Anqiaogang Road
Gongshu District, Hangzhou City
Zhejiang Province, China 310017

 Re: CXJ Group Co., Ltd
 Form 10-K for the fiscal year ended May 31, 2024
 Filed November 8, 2024
 Form 10-Q for the quarter ended November 30, 2024
 Filed January 8, 2025
 File No. 000-56425
Dear Lixin Cai:

 We issued comments to you on the above captioned filings on March 26,
2025. As of
the date of this letter, these comments remain outstanding and unresolved. We
expect you to
provide a complete, substantive response to these comments by May 15, 2025.

 If you do not respond, we will, consistent with our obligations under
the federal
securities laws, decide how we will seek to resolve material outstanding
comments and
complete our review of your filings and your disclosure. Among other things, we
may decide
to release publicly, through the agency's EDGAR system, all correspondence,
including this
letter, relating to the review of your filings, consistent with the staff's
decision to publicly
release comment and response letters relating to disclosure filings it has
reviewed.

 Please contact Stephany Yang at 202-551-3167 or Kevin Woody at
202-551-3629
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>