SEC Comment Letter 0000000000-26-001958 to ZJK Industrial Co., Ltd. (ZJK)
ZJK Industrial Co., Ltd.
Date: Feb. 25, 2026 · CIK: 0001941506 · Accession: 0000000000-26-001958
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293519
Letter
February 25, 2026 Ning Ding Chief Executive Officer ZJK Industrial Co., Ltd. No.8, Jingqiang Road, 138 Industrial Zone, Xiuxin Community, Kengzi Town, Pingshan New Area, Shenzhen People’s Republic of China, 518122 Re:ZJK Industrial Co., Ltd. Registration Statement on Form F-3 Filed February 17, 2026 File No. 333-293519 Dear Ning Ding: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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February 25, 2026
Ning Ding
Chief Executive Officer
ZJK Industrial Co., Ltd.
No.8, Jingqiang Road, 138 Industrial Zone,
Xiuxin Community, Kengzi Town,
Pingshan New Area, Shenzhen
People’s Republic of China, 518122
Re:ZJK Industrial Co., Ltd.
Registration Statement on Form F-3
Filed February 17, 2026
File No. 333-293519
Dear Ning Ding:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing