CORRESP Filing
J-Star Holding Co., Ltd.
Date: July 25, 2025 · CIK: 0001875016 · Accession: 0001641172-25-021029
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File numbers found in text: 333-286805
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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.) July 25, 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 April 29, 2025, as amended File No. 333-286805 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 5:00 p.m., Eastern Time, on July 29, 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