United States securities and exchange commission logo March 1, 2023 Hong Zhida Chief Executive Officer ADDENTAX GROUP CORP. Kingkey 100, Block A, Room 4805 Luohu District, Shenzhen City China 518000 Re: ADDENTAX GROUP CORP. Amendment No. 1 to Registration Statement on Form S-1 Filed February 21, 2023 File No. 333-269409 Dear Hong Zhida: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 14, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1, filed February 21, 2023 Prospectus Summary PRC Limitation on Overseas Listing and Share Issuances, page 5 1. We note your response to comment 4 and reissue in part. Please disclose that you have not relied upon an opinion of counsel with respect to your conclusions that you do not need any additional permissions and approvals to operate your business, and disclose why you reached that decision (i.e., the explanation you provided in your response letter). Hong Zhida FirstName LastNameHong Zhida ADDENTAX GROUP CORP. Comapany March NameADDENTAX GROUP CORP. 1, 2023 March2 1, 2023 Page 2 Page FirstName LastName Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lawrence Venick