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United States securities and exchange commission logo





                              December 4, 2023

       Lei Xia
       Chief Executive Officer
       ICZOOM Group Inc.
       Room 3801, Building A, Sunhope e METRO
       No. 7018 Cai Tian Road, Futian District, Shenzhen
       Guangdong, China, 518000

                                                        Re: ICZOOM Group Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed November 22,
2023
                                                            File No. 333-275708

       Dear Lei Xia:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a 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 letter, we may have additional comments.

       Registration Statement on Form F-1

       Summary, page 1

   1.                                                   On page 2 please
restore the language that "PRC laws and regulations governing our
                                                        current business
operations are evolving and sometimes vague" (emphasis added), as you
                                                        did in the last risk
factor on page 51.
       Summary of Risk Factors, page 18

   2.                                                   We note your disclosure
on page 20 that you "could face uncertainty about future actions
                                                        by the PRC government."
As you have elsewhere in your prospectus, please revise to
                                                        delete the word
"could," so that the disclosure is comparable to the disclosure contained in
                                                        your IPO registration
statement on Form F-1 that went effective March 14, 2023.
 Lei Xia
FirstName LastNameLei   Xia
ICZOOM Group    Inc.
Comapany4,
December  NameICZOOM
             2023         Group Inc.
December
Page 2    4, 2023 Page 2
FirstName LastName
Risk Factors
PRC laws and regulations governing our current business operations are
sometimes vague...,
page 51

3.       We note your statement that "[t]here can be uncertainties regarding
the interpretation and
         application of PRC laws and regulations" (emphasis added). Please
revise to state, as you
         did in your IPO registration statement on Form F-1 that went effective
March 14, 2023,
         that "there are substantial uncertainties regarding the interpretation
and application of
         PRC laws and regulations..." (emphasis added).
China Securities Regulatory Commission and other Chinese government agencies
may exert
more control..., page 52

4.       We note the revision of the phrase "wide discretion" to the phrase
"certain discretion." It is
         unclear to us that there have been changes in the regulatory
environment in the PRC since
         the review of your IPO registration statement that warrants revised
disclosure that
         mitigates the challenges you face. Please restore this disclosure to
the disclosure as it
         existed in your IPO registration statement on Form F-1 that went
effective March 14,
         2023, or provide us with your analysis as to why such changes are
appropriate.
Regulation and administration of information distribution over the Internet in
China..., page 52

5.       We note your revision of the word "censorship" to the word
"administration" in the risk
         factor title, as well as the revisions in the last sentence of the
risk factor. It is unclear to us
         that there have been changes in the "laws and regulations governing
Internet access and
         the distribution of products, services, news, information, audio-video
programs and other
         content through the Internet" in the PRC since the review of your IPO
registration
         statement that warrants revised disclosure that mitigates the
challenges you face and the
         nature of those challenges. Please restore your disclosures in these
areas to the disclosures
         as they existed in your IPO registration statement on Form F-1 that
went effective March
         14, 2023, or provide us with your analysis as to why such changes are
appropriate.
You may experience difficulties in effecting service of legal process..., page
63

6.       We note that you deleted the statement that "in China, there are
significant legal and other
         obstacles to obtaining information needed for shareholder
investigations or litigation
         outside China or otherwise with respect to foreign entities." It is
unclear to us that there
         have been changes in the regulatory environment in the PRC since the
review of your IPO
         registration statement that warrants revised disclosure that mitigates
the challenges you
         face. Please restore this disclosure to the disclosure as it existed
in your IPO registration
         statement on Form F-1 that went effective March 14, 2023.
 Lei Xia
FirstName LastNameLei   Xia
ICZOOM Group    Inc.
Comapany4,
December  NameICZOOM
             2023         Group Inc.
December
Page 3    4, 2023 Page 3
FirstName LastName
The ability of U.S. authorities to bring actions for violations of U.S.
securities law and
regulations against us..., page 65

7.       We note that you revised the statement that there "are significant
legal and other
         obstacles for U.S. authorities to obtain information needed for
investigations or litigation"
         to the statement that there are "certain requirements the U.S.
authorities need to meet to
         obtain information needed for investigations or litigation." It is
unclear to us that there
         have been changes in the regulatory environment in the PRC since the
review of your IPO
         registration statement that warrants revised disclosure that mitigates
the challenges you
         face. Please restore this disclosure to the disclosure as it existed
in your IPO registration
         statement on Form F-1 that went effective March 14, 2023.
Principal Shareholders, page 156

8.       Please revise to disclose the natural person(s) with voting and/or
investment power over
         the shares held by Express Wide Limited.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kate Beukenkamp at 202-551-3861 or Lilyanna Peyser at
202-551-3222
with any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services
cc:      Arila Zhou
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