Correspondence 0001493152-24-050618 from Youxin Technology Ltd (YAAS)
Youxin Technology Ltd
Date: Dec. 18, 2024 · CIK: 0001964946 · Accession: 0001493152-24-050618
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File numbers found in text: 333-274404
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CORRESP
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Youxin Technology Ltd
Room 1005, 1006, 1007, No. 122 Huangpu Avenue West,
Tianhe District, Guangzhou, Guangdong Province ♦
People’s Republic of China
December 18, 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 19, 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