Jerash Holdings (US), Inc.
277 Fairfield Road, Suite 338
Fairfield, New Jersey 07004
(201) 285-7973
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
November 16, 2022
| Re: | Jerash Holdings (US), Inc. |
| Registration Statement on Form S-3, as amended | |
| Initially Filed on April 13, 2022 | |
| File No. 333-264265 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Jerash Holdings (US), Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on November 18, 2022, or as soon as thereafter practicable.
Please note that we acknowledge the following:
| ● | should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
| ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| ● | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Sincerely, | ||
| By: | /s/ Gilbert K. Lee | |
| Name: | Gilbert K. Lee | |
| Title: | Chief Financial Officer | |
| cc: | Ying Li, Esq. |
Hunter Taubman Fischer & Li LLC
