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January 30, 2024
Na Mei
Chief Financial Officer
Yiren Digital Ltd.
28/F China Merchants Bureau Building, 118 Jianguo Road
Chaoyang District, Beijing 100022
The People's Republic of China
Re:Yiren Digital Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated November 17, 2023
File No. 001-37657
Dear Na Mei:
            We have reviewed your November 17, 2023 response to our comment letter and have the
following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not
believe this comment applies to your facts and circumstances, please tell us why in your
response.
            After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our September 13, 2023
letter.
Form 20-F for the Fiscal Year End December 31, 2022
Our Holding Company Structure and Contractual Arrangements with the Consolidated Variable
Interest Entities, page 3
1.We note your response to our prior comment 1 and reissue the comment in part.  We note
your proposed disclosure that "we," "us," "our company" and "our" will refer to Yiren
Digital Ltd., its subsidiaries, and, only in the context of describing your operations and
consolidated financial information, the consolidated variable interest entities in China.
Refrain from using terms such as "we" or "our" when describing activities or functions of
a VIE.  As such, please confirm that in future filings you will clearly disclose how you
will refer to the holding company, subsidiaries, and VIEs when providing the disclosure
throughout the document so that it is clear to investors which entity the disclosure is

 FirstName LastNameNa Mei
 Comapany NameYiren Digital Ltd.
 January 30, 2024 Page 2
 FirstName LastName
Na Mei
Yiren Digital Ltd.
January 30, 2024
Page 2
referencing and which subsidiaries or entities are conducting the business operations.
Please include your revised proposed disclosure in your response letter.
            Please contact William Schroeder at 202-551-3294 or Ben Phippen at 202-551-3697 if
you have questions regarding comments on the financial statements and related matters. Please
contact Madeleine Joy Mateo at 202-551-3465 or Susan Block at 202-551-3210 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Finance