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Correspondence 0001641172-25-000725 from J-Star Holding Co., Ltd. (YMAT)

J-Star Holding Co., Ltd.
Date: March 26, 2025 · CIK: 0001875016 · Accession: 0001641172-25-000725

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File numbers found in text: 333-263755

Date
March 26, 2025
Author
Chief
Form
CORRESP
Company
J-Star Holding Co., Ltd.

Letter

J-Star Holding Co., Ltd.

7/F-1, No. 633, Sec. 2, Taiwan Blvd.

Xitun District, Taichung City 407

Taiwan (R.O.C.)

March 26, 2025

U.S. Securities & Exchange Commission

Office of Manufacturing

Division of Corporation Finance

F Street, NE

Attn: Thomas Jones and Geoff Kruczek

Re: J-Star Holding Co., Ltd.

Registration Statement on Form F-1

Initially Filed March 21, 2022, as amended

File No. 333-263755

Pursuant to Rule 461 under the Securities Act of 1933, as amended, J-Star Holding Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on March 28, 2025, or as soon as thereafter practicable.

Very
truly yours,
/s/
Jing-Bin Chiang

Show Raw Text
CORRESP
 1
 filename1.htm

 J-Star
Holding Co., Ltd.

 7/F-1,
No. 633, Sec. 2, Taiwan Blvd.

 Xitun
District, Taichung City 407

 Taiwan
(R.O.C.)

 March
26, 2025

 U.S.
Securities & Exchange Commission

 Office
of Manufacturing

 Division
of Corporation Finance

 100
F Street, NE

 Attn:
Thomas Jones and Geoff Kruczek

 Re:
 J-Star
 Holding Co., Ltd.

 Registration
 Statement on Form F-1

 Initially
 Filed March 21, 2022, as amended

 File
 No. 333-263755

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, J-Star Holding Co., Ltd. hereby requests acceleration of effectiveness of the
above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on March 28, 2025, or as soon as
thereafter practicable.

 Very
 truly yours,

 /s/
 Jing-Bin Chiang

 Jing-Bin
 Chiang
 Chief
 Executive Officer

 cc:

 Loeb
 & Loeb LLP

 Ellenoff
 Grossman & Schole LLP