SecProbe.io

CORRESP
1
filename1.htm

December
17, 2024

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
D.C. 20549

    Re:

    Youxin
    Technology Ltd

    Registration
    Statement on Form F-1

    File
    No. 333-274404

Ladies
and Gentlemen:

Reference
is made to that certain letter filed as correspondence by Aegis Capital Corp. (“Aegis”) with the U.S. Securities and Exchange
Commission via EDGAR on December 13, 2024, in which Aegis joined the Company’s request for the acceleration of the effective date
of the above-referenced Registration Statement for December 17, 2024 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable,
in accordance with Rule 461 under the Securities Act of 1933. The Company is withdrawing such request for acceleration of the effective
date and Aegis joins in the request of the Company and hereby formally withdraws such request for acceleration of the effective date
of the Registration Statement at such time. The Company and Aegis reserve the right to resubmit another request for acceleration of the
Registration Statement at a future date.

    Very
    truly yours,

    Aegis
    Capital Corp.

    As
    representative of the underwriters

    By:
    /s/
    Robert Eide

    Name:
    Robert
    Eide

    Title:
    Chief
    Executive Officer