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Uxin Limited

1&3/F, No. 12 Beitucheng East Road

Chaoyang District, Beijing 100029

People’s Republic of China

March 7, 2023

VIA EDGAR

Ms. Jennie Beysolow

Ms. Taylor Beech

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 Re: Uxin Limited (the “Company”)

   Form 20-F
                                            for the Fiscal Year Ended March 31, 2022

   Filed on August 1, 2022 (File No. 001-38527)

Dear
Ms. Beysolow and Ms. Beech,

This letter sets forth the Company’s responses
to the comments contained in the letter dated February 21, 2023 from the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) regarding the Company’s annual report on Form 20-F for the fiscal year
ended March 31, 2022 filed with the Commission on August 1, 2022 (the “2022 Form 20-F”) and the Company’s response
to the Staff’s comments regarding the 2022 Form 20-F submitted on Janaury 9, 2023. The Staff’s comments are repeated below
in bold and are followed by the Company’s responses thereto. All capitalized terms used but not defined in this letter shall have
the meaning ascribed to such terms in the 2022 Form 20-F.

Form 20-F for the Fiscal Year Ended March
31, 2022

Item 3. Key Information, page 3

Permissions Required from the PRC Authorities,
page 4

 1. We note your response to comment 3. Please clarify whether you disclose each permission or approval that you and your subsidiaries
are required to obtain from Chinese authorities to operate your business and to offer the securities being registered to foreign investors,
and if not, please disclose each required approval.

In
response to the Staff’s comment, the Company respectfully proposes to further revise the referenced disclosure its future Form 20-F
filings per the blacklining shown below (page reference is made to the 2022 Form 20-F to illustrate the approximate location of
the disclosure), subject to such updates and adjustments to be made in connection with any material developments of the subject matter
being disclosed. The bold text is added on top of the proposed disclosure in the Company’s prior response.

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

March 7, 2023

Page
2

Page
4 (Key Information)

“Permissions Required from the PRC Authorities
for Our Operations

We
conduct our business in China primarily through our subsidiaries and historically, through former VIEs in China with which we had maintained
contractual arrangements. Our operations in China are governed by PRC laws and regulations. As advised by our PRC legal counsel, Beijing
DOCVIT Law Firm, Our our PRC subsidiaries have obtained all the requisite
licenses and permits permissions and approvals from the PRC government authorities that are necessary
required for the business operations of our PRC subsidiaries, including namely,
(i) the Electronic Data Interchange license, or the EDI license, and registrations with local government
authorities for used car dealers and vehicle maintenance (ii) Registrations for Used Car Dealers, and (iii) Registrations
for Vehicle Maintenance and Repair., with the details of all these licenses and permissions
held by our PRC subsidiaries set forth below:

    License/Permission
    Holding Entity
    Issuing Authority

    Electronic Data

Interchange license (EDI license)
    Youxin (Shaanxi) Technology Information Co., Ltd.
     Ministry of Industry and Information Technology of the People’s Republic of China

    Registrations for Used Car

 Dealers
    Hefei Youquan Information Technology Co., Ltd.
    The Administrative Department of Commerce of Anhui Province of the People’s Republic of China

    Registrations for Used Car

Dealers
    Hefei Youxi Used Car Market Management Co., Ltd.
    The Administrative Department of Commerce of Anhui Province of the People’s Republic of China

    Registrations for Used Car

Dealers
    Youxin (Ningbo) Information Technology Co., Ltd.
    The Administrative Department of Commerce of Anhui Province of the People’s Republic of China

    Registrations for Used Car

 Dealers
    Youxin (Hefei) Automobile Intelligent Remanufacturing Co., Ltd.
    The Administrative Department of Commerce of Anhui Province of the People’s Republic of China

    Registrations for Vehicle

Maintenance and Repair
    Xian Youcheng Vehicle Maintenance Co., Ltd.
    Bureau of City Manage and Road Transport of Fengdongxincheng of the People’s Republic of China

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

March 7, 2023

Page
3

Except
for the permissions or approvals listed above that we have obtained, we We, our PRC subsidiaries
and the former VIEs, have not been required to apply for, nor have we been denied for, any other permission or approval from any
PRC government authority with respect to the operation of our business or our issuance of securities to foreign investors.
As of the date of this annual report, we have not received any requirement from Chinese governmental authorities to obtain
other permissions for our operation and issuance of securities to foreign investors. Given the uncertainties of interpretation and
implementation of relevant laws and regulations and the enforcement practice by relevant government authorities, we may be required to
obtain additional licenses, permits, filings or approvals for the functions and services of our platform in the future.

Furthermore,
in connection with our previous issuance of securities to foreign investors, under current the PRC
laws, regulations and regulatory rules currently in effect, as of the date of this annual report, (i) as advised by our
PRC legal counsel, we, our PRC subsidiaries and the former VIEs, (i) are not required to obtain permissions from
the China Securities Regulatory Commission, or the CSRC, and (ii) are not required to or go through cybersecurity
review by the Cyberspace Administration of China, or the CAC, or obtain other permission or approval from the PRC government authorities
and (iii) (ii) we, our PRC subsidiaries and the former VIEs, have not received or were denied such
permissions or approvals by any PRC authority the CSRC, or
the CAC or other PRC government authorities, and (iii) we, our PRC subsidiaries and the former VIEs, have not
been required to apply for, nor have we been denied for, any permission or approval from any other PRC government authority with respect
to our issuance or offering of securities to foreign investors. In addition, as advised by our PRC legal counsel,
pursuant to the Tentative Measures for Administration of the Overseas Issuance and Listing of Securities by Domestic Enterprises (the
 “Tentative Measures”), which was published on February 17, 2023 and will become effective on March 31, 2023, (i) in connection
with our previous issuance of securities to foreign investors, we, our PRC subsidiaries and the former VIEs are not required to obtain
any permissions or approvals from the CSRC, and (ii) if we issue additional equity or equity-linked securities to be listed overseas in
the future, we are not required to obtain any permissions or approvals from the PRC government authorities other than the requirement
of filing with the CSRC in connection with such issuance. Our PRC legal counsel has also advised that if we issue long-term debt securities
in the future, we are not required to obtain any permissions or approvals from the PRC government authorities, except that such issuance
is subject to the quota requirement of the National Development and Reform Commission, or the NDRC.”

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

March 7, 2023

Page
4

Risk Factors

You may experience difficulties in effecting service
of legal process, enforcing foreign

judgments or bringing actions..., page 28

 2. We note your response to comment 4. Please further revise to identify the directors and senior executive
officers whom you state reside within mainland China and Hong Kong for a significant portion of the time.

In
response to the Staff’s comment, the Company respectfully proposes to further revise the referenced disclosure its future Form 20-F
filings per the blacklining shown below (page reference is made to the 2022 Form 20-F to illustrate the approximate location of
the disclosure), subject to such updates and adjustments to be made in connection with any material developments of the subject matter
being disclosed. The bold text is added on top of the proposed disclosure in the Company’s prior response.

Page 38 (Risk Factors)

“You
may experience difficulties in effecting service of legal process, enforcing foreign judgments or bringing actions in China against
us or our directors and management named in the annual report based on foreign laws.

We
are an exempted company incorporated under the laws of the Cayman Islands. We conduct substantially all of our operations in China
and substantially all of our assets are located in China. In addition, other than one independent director that resides in the
United States, all of our the remaining directors and senior executive officers,
namely, Kun Dai, Bin Li, Erhai Liu, Rong Lu, John Zhuang Yang, Feng Lin, Zhitian Zhang and Wenbing Jing, reside within mainland
China and Hong Kong for a significant portion of the time and most are PRC  are residents of mainland
China or Hong Kong. As a result, it may be difficult for you to effect service of process upon us or those persons inside
mainland China and Hong Kong. It may also be difficult for you to enforce in U.S. courts judgments obtained in U.S. courts
based on the civil liability provisions of the U.S. federal securities laws against us and our officers and directors who reside
in mainland China and Hong Kong, none of whom currently reside in the United States and whose assets are
located outside the United States. In addition, there is uncertainty as to whether the courts of the Cayman Islands or the
PRC, mainland China or Hong Kong would recognize or enforce judgments of U.S. courts against us or such persons
predicated upon the civil liability provisions of the securities laws of the United States or any state.

……”

*           *           *

If you have any additional questions or comments
regarding the 2022 Form 20-F, please contact the undersigned at +86 (10) 5691-6765 or the Company’s U.S. counsel, Shu Du of Skadden,
Arps, Slate, Meagher & Flom LLP at +852-3740-4858 or shu.du@skadden.com.

    Very truly yours,

    /s/ Feng Lin

    Feng Lin

    Chief Financial Officer

    cc:
    Shu Du, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

    Jianbin Gao, Partner, PricewaterhouseCoopers Zhong Tian LLP