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SEC Comment Letter 0000000000-23-013925 to Youxin Technology Ltd (YAAS)

Youxin Technology Ltd
Date: Dec. 20, 2023 · CIK: 0001964946 · Accession: 0000000000-23-013925

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File numbers found in text: 333-274404

Date
December 20, 2023
Author
Office of Technology
Form
UPLOAD
Company
Youxin Technology Ltd

Letter

United States securities and exchange commission logo December 20, 2023 Shaozhang Lin Chief Executive Officer Youxin Technology Ltd Room 802, 803, No. 13 Hai’an Road Tianhe District, Guangzhou Guangdong Province, People's Republic of China Re:Youxin Technology Ltd Amendment No. 3 to Registration Statement on Form F-1 Filed December 19, 2023 File No. 333-274404 Dear Shaozhang Lin: We have reviewed your amended registration statement and have the following comment. 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. Amendment No. 3 to Registration Statement on Form F-1 General 1.You are requesting effectiveness of your F-1 registration statement before completing the CSRC process. Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC.

FirstName LastNameShaozhang Lin Comapany NameYouxin Technology Ltd December 20, 2023 Page 2 FirstName LastName Shaozhang Lin Youxin Technology Ltd December 20, 2023 Page 2 Please contact Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra Barone at 202-551-8816 or Larry Spirgel at 202-551-3815 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Anthony Basch

Show Raw Text
United States securities and exchange commission logo
December 20, 2023
Shaozhang Lin
Chief Executive Officer
Youxin Technology Ltd
Room 802, 803, No. 13 Hai’an Road
Tianhe District, Guangzhou
Guangdong Province, People's Republic of China
Re:Youxin Technology Ltd
Amendment No. 3 to Registration Statement on Form F-1
Filed December 19, 2023
File No. 333-274404
Dear Shaozhang Lin:
            We have reviewed your amended registration statement and have the following comment.
            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.
Amendment No. 3 to Registration Statement on Form F-1
General
1.You are requesting effectiveness of your F-1 registration statement before completing the
CSRC process. Please confirm in writing that you will notify us promptly of any changes
to your disclosure regarding or requested by the CSRC.

 FirstName LastNameShaozhang Lin
 Comapany NameYouxin Technology Ltd
 December 20, 2023 Page 2
 FirstName LastName
Shaozhang Lin
Youxin Technology Ltd
December 20, 2023
Page 2
            Please contact Chen Chen at 202-551-7351 or Kathleen Collins at 202-551-3499 if you
have questions regarding comments on the financial statements and related matters. Please
contact Alexandra Barone at 202-551-8816 or Larry Spirgel at 202-551-3815 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Anthony Basch