Correspondence from Youxin Technology Ltd (YAAS)
Youxin Technology Ltd
Date: May 19, 2026 · CIK: 0001964946 · Accession: 0001493152-26-024375
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File numbers found in text: 333-295763
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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 May 19, 2026 VIA EDGAR Ms. Jan Woo Ms. Aliya Ishmukhamedova 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. 333-295763 on Form F-3 (the "Registration Statement") Dear Ms. Woo and Ms. Ishmukhamedova: 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 4:30 p.m. Eastern Time, May 21, 2026, 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