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