TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 21, 2022 Erqi Wang Chief Executive Officer Jin Medical International Ltd. No. 33 Lingxiang Road, Wujin District Changzhou City, Jiangsu Province People s Republic of China Re: Jin Medical International Ltd. Amendment No. 8 to Registration Statement on Form F-1 Filed November 17, 2022 File No. 333-259767 Dear Erqi Wang: We have reviewed your amended registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments. Amendment No. 8 to Form F-1 filed November 17, 2022 Exhibits 1. We note your disclosure on the cover page that your offering is contingent upon final approval of your Nasdaq listing. Please ensure the disclosure is consistent with your underwriting agreement. You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Celeste Murphy at 202-551-3257 with any other questions. Erqi Wang Jin Medical International Ltd. November 21, 2022 Page 2 Sincerely, FirstName LastNameErqi Wang Division of Corporation Finance Office of Industrial Applications and Comapany NameJin Medical International Ltd. Services November 21, 2022 Page 2 cc: Ying Li, Esq. FirstName LastName