Correspondence 0001213900-23-098570 from J-Long Group Ltd (JL)
J-Long Group Ltd
Date: Dec. 26, 2023 · CIK: 0001948436 · Accession: 0001213900-23-098570
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275077
Letter
J-Long Group Limited
Flat F, 8/F, Houston Industrial Building
32-40 Wang Lung Street, Tsuen Wan
New Territories, Hong Kong
December 26, 2023
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention:
Stephen Kim
Linda Cvrkel
Rucha Pandit
Donald Field
Re: J-Long Group Limited (the “Company”) (CIK No. 0001948436)
Registration Statement on Form F-1, as amended
File No. 333-275077
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effectiveness at 4:00pm ET on December 29, 2023, or as soon as thereafter practicable.
The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
Very truly yours,
J-Long Group Limited
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J-Long Group Limited
Flat F, 8/F, Houston Industrial Building
32-40 Wang Lung Street, Tsuen Wan
New Territories, Hong Kong
December 26, 2023
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention:
Stephen Kim
Linda Cvrkel
Rucha Pandit
Donald Field
Re:
J-Long Group Limited (the “Company”) (CIK No. 0001948436)
Registration Statement on Form F-1, as amended
File No. 333-275077
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, the Company hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effectiveness at 4:00pm ET on December 29, 2023, or as soon as thereafter practicable.
The Company understands that
the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the
fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the
securities specified in the Registration Statement.
Very truly yours,
J-Long Group Limited
By:
/s/ Danny Tze Ching Wong
Name:
Danny Tze Ching Wong
Title:
Director and Chairman