Correspondence 0001213900-23-098571 from J-Long Group Ltd (JL)
J-Long Group Ltd
Date: Dec. 26, 2023 · CIK: 0001948436 · Accession: 0001213900-23-098571
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File numbers found in text: 333-275077
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CORRESP
1
filename1.htm
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 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of J-Long Group Limited (the “Company”)
that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m.,
Eastern Time, on December 29, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel,
K&L Gates, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities
and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter
or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary
prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that the underwriters have complied and will
continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Eddid Securities USA Inc.
as the representative
By:
/s/ Tom Li
Name:
Tom Li
Title:
Managing Director