EX-15.5 13 jfin-ex155_382.htm EX-15.5 LETTER FROM DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LLP TO THE SECURITIES AND EXCHANGE COMMISSION, DATED APRIL 30, 2021

Exhibit 15.5

April 30, 2021

Securities and Exchange Commission

100F Street, N.E. Washington, D.C.

20549-7561

Dear Sirs/Madams,

We have read Item 16F of Jiayin Group Inc.'s Form 20-F dated April 30, 2021 and have the following comments:

| 1. | We agree with the statements made in paragraph 2 of Item 16F for which we have a basis on which to comment on, and we agree with, the disclosures.

| 2. | We have no basis on which to agree or disagree with the statements made in paragraph 1 and paragraph 3 of Item 16F.

Yours faithfully,

/s/Deloitte Touche Tohmatsu Certified Public Accountants LLP

Deloitte Touche Tohmatsu Certified Public Accountants LLP

Shanghai, China