UPLOAD Filing
J-Long Group Ltd
Date: July 17, 2025 · CIK: 0001948436 · Accession: 0000000000-25-007592
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41901
Letter
Re: J-Long Group Ltd. Form 20-F for Fiscal Year Ended March 31, 2024 Filed July 31, 2024 Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024 Filed May 20, 2025 File No. 001-41901 Dear Martha Tang:
July 17, 2025
Martha Tang Chief Financial Officer J-Long Group Ltd. Flat F, 8/F, Houston Industrial Building 32-40 Wang Lung Street, Tsuen Wan New Territories, Hong Kong
We have reviewed your May 19, 2025 response to our comment letter and your amended Form 20-F for the year ended March 31, 2024 and have the following comment(s).
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 6, 2025 letter.
Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024 Item 3. Key Information PRC Government Permissions and Approvals, page 7
1. We note your revised disclosure in response to prior comment 7 and reissue it in part. Please disclose each permission or approval that you are required to obtain from Chinese authorities to operate your business and confirm that you have received all requisite permissions or approvals. Please provide your revised disclosure in response to this comment and confirm that you will make conforming changes in future annual report filings. July 17, 2025 Page 2
Please contact Rucha Pandit at 202-551-6022 or Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation
Finance
Office of Trade &
Services
cc: Edwin Wong
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 17, 2025 Martha Tang Chief Financial Officer J-Long Group Ltd. Flat F, 8/F, Houston Industrial Building 32-40 Wang Lung Street, Tsuen Wan New Territories, Hong Kong Re: J-Long Group Ltd. Form 20-F for Fiscal Year Ended March 31, 2024 Filed July 31, 2024 Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024 Filed May 20, 2025 File No. 001-41901 Dear Martha Tang: We have reviewed your May 19, 2025 response to our comment letter and your amended Form 20-F for the year ended March 31, 2024 and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 6, 2025 letter. Amendment No. 2 to Form 20-F for Fiscal Year Ended March 31, 2024 Item 3. Key Information PRC Government Permissions and Approvals, page 7 1. We note your revised disclosure in response to prior comment 7 and reissue it in part. Please disclose each permission or approval that you are required to obtain from Chinese authorities to operate your business and confirm that you have received all requisite permissions or approvals. Please provide your revised disclosure in response to this comment and confirm that you will make conforming changes in future annual report filings. July 17, 2025 Page 2 Please contact Rucha Pandit at 202-551-6022 or Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Edwin Wong </TEXT> </DOCUMENT>