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                                                             July 8, 2024

Jie Xiao
Chief Executive Officer
YSX Tech Co., Ltd
401, 4 / F, Building 12
1601 South Guangzhou Avenue
Haizhu District, Guangzhou, Guangdong, PRC

       Re: YSX Tech Co., Ltd
           Registration Statement on Form F-1
           Filed June 18, 2024
           File No. 333-280312
Dear Jie Xiao:

       We have reviewed your registration statement and have the following
comment(s).

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1 filed June 18, 2024
Risk Factors, page 23

1.     We note the changes you made to your disclosure, including on the cover
page, on pages
       9-10 and 14, in the first, second and third risk factors of this
section, in the risk factor at
       the bottom of page 35 and in the risk factor "We rely on contractual
arrangements with the
       VIEs" on page 40, and we further note that you deleted the fifth risk
factor and the
       discussion of the UFLPA on page 29. It is unclear to us that there have
been changes in
       the regulatory environment in the PRC since the amendment to your draft
registration
       statement that was submitted on February 27, 2024, warranting revised
disclosure
       that mitigates the challenges you face and related disclosures. The
Sample Letters to
       China-Based Companies sought specific disclosure relating to the risk
that the PRC
       government may intervene in or influence your operations at any time, or
may exert
       control over operations of your business, which could result in a
material change in your
       operations and/or the value of the securities you are registering for
sale. We remind you
 July 8, 2024
Page 2

       that, pursuant to federal securities rules, the term    control
(including the terms
          controlling,       controlled by,    and    under common control with
  ) as defined in Securities
       Act Rule 405 means    the possession, direct or indirect, of the power
to direct or cause the
       direction of the management and policies of a person, whether through
the ownership of
       voting securities, by contract, or otherwise.    The Sample Letters also
sought specific
       disclosures relating to uncertainties regarding the enforcement of laws
and that the rules
       and regulations in China can change quickly with little advance notice.
We do not believe
       that your revised disclosure conveys the same risks. Please restore your
disclosures in
       these areas to the disclosures as they existed in the registration
statement as of February
       27, 2024. Please also refer to prior comment 1 in our letter dated
January 16, 2024.
Capitalization, page 54

2.     Please revise the amounts presented in the total capitalization line
item to exclude the
       amounts presented in the cash and cash equivalents line item. Refer to
Item 3.B of Form
       20-F for guidance.
Dilution, page 55

3.     Please revise your historical and pro forma tangible book value amounts
to exclude
       deferred initial public listing costs.
Consolidated Financial Statements, page F-1

4.     Please update your financial statements in accordance with Item 8.A.4 of
Form 20-F.
Exhibit Index, page II-5

5.     We note counsel's opinion in Exhibit 5.1 that "[t]he statements
contained in the
       Registration Statement in the section headed "Cayman Islands Taxation",
insofar as they
       purport to summarise the laws or regulations of the Cayman Islands, are
accurate in all
       material respects and that such statements constitute our opinion."
Please revise the
       exhibit index to also file this opinion as Exhibit 8, revise your
disclosure in the
       corresponding "Cayman Islands Taxation" section to state that the
disclosure is the
       opinion of Ogier, and have counsel delete the reference in the opinion
to the disclosure
       being a summary of tax consequences ("insofar as they purport to
summarise the laws or
       regulations of the Cayman Islands").
6.     Please revise Section 1.2.1 of Exhibit 99.7 to exclude the PRC
Companies. Please revise
       your disclosure in the corresponding "People's Republic of China
Enterprise Taxation"
       section to state that the disclosure is the opinion of Beijing Jingsh
Law firm Shenzhen
       Office.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 July 8, 2024
Page 3

       Please contact Patrick Kuhn at 202-551-3308 or Suying Li at 202-551-3335
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:   Linda Ni
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