Correspondence 0001493152-24-050417 from Youxin Technology Ltd (YAAS)
Youxin Technology Ltd
Date: Dec. 17, 2024 · CIK: 0001964946 · Accession: 0001493152-24-050417
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File numbers found in text: 333-274404
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CORRESP
1
filename1.htm
Youxin
Technology Ltd
Room
1005, 1006, 1007, No. 122 Huangpu Avenue West,
Tianhe
District, Guangzhou, Guangdong Province ♦ People’s Republic of China
December
17, 2024
VIA
EDGAR
Mr.
Larry Spirgel
Ms.
Aliya Ishmukhamedova
Ms.
Kathleen Collins
Ms.
Chen Chen
Office
of Technology
Division
of Corporation Finance
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
RE:
Youxin
Technology Ltd (CIK: 0001964946)
Registration
Statement No. 333-274404 on Form F-1 (the “Registration Statement”)
Dear
Mr. Spirgel, Ms. Ishmukhamedova, Ms. Collins, and Ms. Chen:
Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the “Securities Act”), Youxin Technology Ltd hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective at 5:00 p.m. Eastern Time, December 18, 2024, or as soon thereafter as practicable.
Please
feel free to direct any questions or comments concerning this request to our U.S. legal counsel, Anthony W. Basch of Kaufman & Canoles,
P.C.
By:
Youxin
Technology Ltd
By:
/s/
Shaozhang Lin
Name:
Mr.
Shaozhang Lin
Title:
Chief
Executive Officer