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
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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