| JONES & HALEY, P.C. |
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| ATTORNEYS AT LAW |
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| 750 HAMMOND DRIVE |
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| SUITE 100, BUILDING 12 |
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| ATLANTA, GEORGIA 30328 |
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Richard W. Jones | www.corplaw.net | Telephone 770-804-0500 |
Email: jones@corplaw.net |
| Facsimile 770-804-8004 |
October 18, 2023
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549
Attn: Eranga Dian and Asia Timmons-Pierce
| Re: | Jaag Enterprises Ltd. (the “Company”) |
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| Registration Statement on Form S-1 Filed October 25, 2022 [File No. 333-267995] [J&H File No. 4024.00] |
Ladies and Gentlemen:
The purpose of this amendment is to change the following on the cover page of the Registration Statement:
"If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☒"
The Company inadvertently marked the above field on the cover page as yes and it should have been marked as no. No other changes were made except for various dates to accommodate the revised filing.
If you have any questions on these matters or if you need additional clarification of the issues, please contact me at the telephone number noted above.
| Sincerely,
JONES & HALEY, P.C. As Attorneys for JAAG Enterprises, Ltd. | ||
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By: | /s/Richard W. Jones | ||
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| Richard W. Jones |
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RWJ:bas
cc: Jeffrey Chau