Correspondence 0001731122-24-001185 from ZJK Industrial Co., Ltd. (ZJK)
ZJK Industrial Co., Ltd.
Date: Aug. 1, 2024 · CIK: 0001941506 · Accession: 0001731122-24-001185
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280371
Referenced dates: July 29, 2024
Letter
Division of Corporation Finance Office of Manufacturing Re: ZJK Industrial Co., Ltd. Amendment No. 1 to Registration Statement on Form F-1 Filed July 24, 2024 File No. 333-280371
Dear Ms. Sidwell:
This letter is in response to the letter dated July 29, 2024, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to ZJK Industrial Co., Ltd. (the “Company,” “we,” and “our”). The Amended No. 2 to the Registration Statement on Form F-1 (the “Amended Registration Statement”) is being filed to accompany this letter.
Amendment No. 1 to Registration Statement on Form F-1
Related Party Transactions, page 137
1. We note that you have listed transactions for the fiscal years ended December 31, 2023 and 2022. Please revise to provide the information required for the period since the beginning of your preceding three financial years up to the date of the document. Refer to Item 7.B of Form 20-F.
Response: In response to the Staff’s comment, we respectfully advise that we have revised the tables of related party balances and transactions on page 137, 138 and 139 of the Amended Registration Statement to provide the information required for the period since the beginning of our preceding three financial years up to the date of the document.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Jinhua (Anna) Wang, Esq., of Robinson & Cole LLP, at (212) 451-2942.
Very truly yours,
[Signature Page Follows]
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CORRESP
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filename1.htm
ZJK INDUSTRIAL CO., LTD.
August 1, 2024
Sarah Sidwell
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: ZJK Industrial Co., Ltd.
Amendment No. 1 to Registration Statement
on Form F-1
Filed July 24, 2024
File No. 333-280371
Dear Ms. Sidwell:
This letter is in response to the
letter dated July 29, 2024, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
addressed to ZJK Industrial Co., Ltd. (the “Company,” “we,” and “our”). The Amended No. 2 to the Registration
Statement on Form F-1 (the “Amended Registration Statement”) is being filed to accompany this letter.
Amendment No. 1 to Registration Statement on Form
F-1
Related Party Transactions, page 137
1. We note that you have listed transactions for the fiscal years ended December 31, 2023 and 2022. Please
revise to provide the information required for the period since the beginning of your preceding three financial years up to the date of
the document. Refer to Item 7.B of Form 20-F.
Response: In response to the
Staff’s comment, we respectfully advise that we have revised the tables of related party balances and transactions on page 137,
138 and 139 of the Amended Registration Statement to provide the information required for the period since the beginning of our preceding
three financial years up to the date of the document.
We appreciate the assistance the
Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Jinhua (Anna) Wang, Esq.,
of Robinson & Cole LLP, at (212) 451-2942.
Very truly yours,
[Signature Page Follows]
Sarah
Sidwell
Division
of Corporation Finance
Office
of Manufacturing
U.S. Securities and Exchange Commission
August 1, 2024
Page
2 of 2
By:
/s/Kai Huang
Kai Huang
Chief Financial Officer
Jinhua (Anna) Wang, Esq.
Robinson & Cole LLP
[signature page to the SEC response letter]