TEXT-EXTRACT 2 filename2.txt June 6, 2019 Lei Liu Chief Executive Officer China Jo-Jo Drugstores, Inc. Hai Wai Hai Tongxin Mansion Floor 6 Gong Shu District, Hangzhou City People's Republic of China 310008 Re: China Jo-Jo Drugstores, Inc. Registration Statement on Form S-1 Filed May 23, 2019 File No. 333-231702 Dear Mr. Liu: We have limited our review of your registration statement to those issues we have addressed in our 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. Form S-1 Filed May 23, 2019 Incorporation of Certain Information by Reference, page 11 1. We note that you incorporate information by reference into your registration statement. However, to be eligible to incorporate by reference, you must have filed your annual report required under Section 13(a) or Section 15(d) of the Exchange Act for your most recently completed fiscal year. See General Instruction VII.C to Form S-1. Please amend the registration statement to include all disclosure required by Form S-1 or file your Form 10-K for the fiscal year ended March 31, 2019. 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. Lei Liu China Jo-Jo Drugstores, Inc. June 6, 2019 Page 2 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 Michael Killoy at (202) 551-7576 or Brigitte Lippmann at (202) 551- 3713 with any questions. Sincerely, FirstName LastNameLei Liu Division of Corporation Finance Office of Beverages, Apparel and Comapany NameChina Jo-Jo Drugstores, Inc. Mining June 6, 2019 Page 2 cc: Elizabeth Chen FirstName LastName