SEC Comment Letter 0000000000-26-001693 to Youxin Technology Ltd (YAAS)

Youxin Technology Ltd
Date: Feb. 19, 2026 · CIK: 0001964946 · Accession: 0000000000-26-001693

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February 19, 2026

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Youxin Technology Ltd

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February 19, 2026 Shaozhang Lin Chief Executive Officer Youxin Technology Ltd Room 1005, 1006, 1007, No. 122 Huangpu Avenue West, Tianhe District, Guangzhou, Guangdong Province People’s Republic of China Re:Youxin Technology Ltd Draft Registration Statement on Form F-3 Submitted January 15, 2026 CIK: 0001964946 Dear Shaozhang Lin: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology

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February 19, 2026
Shaozhang Lin
Chief Executive Officer
Youxin Technology Ltd
Room 1005, 1006, 1007, No. 122 Huangpu Avenue West,
Tianhe District, Guangzhou, Guangdong Province
People’s Republic of China
Re:Youxin Technology Ltd
Draft Registration Statement on Form F-3
Submitted January 15, 2026
CIK: 0001964946
Dear Shaozhang Lin:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology

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