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CORRESP
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June 18, 2024

Via Edgar

Mr. Brian Fetterolf

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Re:
    YSX
    Tech Co., Ltd

    Amendment
    No. 3 to Draft Registration Statement on Form F-1

    Submitted
    February 26, 2024

    File
    No. 377-06871

Dear Mr. Fetterolf,

This letter is in response to the letter
dated March 18, 2024, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to YSX Tech Co., Ltd (the “Company”, “we”, or “our”). For ease of reference, we have recited
the Commission’s comment in this response. A registration statement on Form F-1 (the “Registration Statement”) is being
filed to accompany this letter.

Amendment
No. 3 to Draft Registration Statement on Form F-1 submitted February 26, 2024

Capitalization, page 54

1. Please revise to include the long-term loans that are presented on your September 30, 2023
balance sheet on your table of capitalization. Refer to Item 3.B of Form 20-F for guidance.

  Response:
In response to the Staff’s comments, we revised our disclosure on page 54 of the Registration Statement to include the long-term
loans that are presented on our September 30, 2023 balance sheet on the table of capitalization.

We appreciate the assistance the Staff
has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman
Fischer & Li LLC, at (212) 530-2206.

    Very truly yours,

    /s/ Jie Xiao

    Name:
    Jie Xiao

    Title:
    Chief Executive Officer

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC