Jerash Holdings (US), Inc.
277 Fairfield Road, Suite 338
Fairfield, New Jersey 07004
(201) 285-7973
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Erin Donahue |
February 26, 2025
| Re: | Jerash Holdings (US), Inc. |
| Registration Statement on Form S-3 (File No. 333-285163) | |
| Filed February 24, 2025 |
Dear Ms. Donahue:
Pursuant to Rule 460 and Rule 461 under the Securities Act of 1933, as amended, Jerash Holdings (US), Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:30 p.m. ET on February 28, 2025, or as soon as thereafter practicable.
Very truly yours,
| Jerash Holdings (US), Inc. | ||
| By: | /s/ Gilbert K. Lee | |
| Name: | Gilbert K. Lee | |
| Title: | Chief Financial Officer | |
| cc: | Ying Li, Esq. |
| Hunter Taubman Fischer & Li LLC |