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Correspondence 0001731122-26-000477 from ZJK Industrial Co., Ltd. (ZJK)

ZJK Industrial Co., Ltd.
Date: March 25, 2026 · CIK: 0001941506 · Accession: 0001731122-26-000477

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File numbers found in text: 333-293519

Date
March 25, 2026
Author
Ning Ding
Form
CORRESP
Company
ZJK Industrial Co., Ltd.

Letter

Via EDGAR Division of Corporation Finance Attention: Ms. Erin Donahue Re: ZJK Industrial Co., Ltd. Registration Statement on Form F-3, as amended Initially Filed on February 17, 2026 File No. 333-293519

Dear Ms. Erin Donahue:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, ZJK Industrial Co., Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on March 27, 2026, or as soon thereafter as practicable.

Very truly yours,
ZJK Industrial Co., Ltd.

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CORRESP
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ZJK Industrial Co., Ltd.

March 25, 2026

Via EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Ms.
    Erin Donahue

    Re:
    ZJK Industrial
    Co., Ltd.

    Registration Statement
    on Form F-3, as amended

    Initially Filed on February
    17, 2026

    File No. 333-293519

Dear Ms. Erin Donahue:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, ZJK Industrial Co., Ltd. hereby requests that
the effectiveness of the above-referenced Registration Statement on Form F-3, as amended, be accelerated to and that the Registration
Statement become effective at 4:30 p.m., Eastern Time, on March 27, 2026, or as soon thereafter as practicable.

    Very truly yours,

    ZJK Industrial Co., Ltd.

    By:
    /s/ Ning Ding

    Name:
    Ning Ding

    Title:
    Chief Executive Officer