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                                                            March 18, 2019

Lei Sun
Chairman of the Board and Chief Executive Officer
9F Inc.
40/F Wangjing Soho T3
Chaoyang District, Beijing 100102
People's Republic of China

       Re: 9F Inc.
           Amendment No. 3 to
           Draft Registration Statement on Form F-1
           Submitted March 6, 2019
           CIK No. 0001619544

Dear Mr. Sun:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure. Unless we note otherwise, our references
to prior
comments are to comments in our February 14, 2019 letter.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amended Draft Registration Statement on Form F-1 Submitted March 6, 2019

Prospectus Summary, page 1

1.     We note your response to comment 1. Please revise your Prospectus
Summary to disclose
       in sum and substance that facilitating consumer loan products accounted
for 90% of your
       net revenues and that offering wealth management products accounted for
less than 10%
       of your net revenues, for all periods presented. This material
information appears
       necessary to provide investors with sufficient context for the relative
importance of each
       to your business and financial operations. Refer to Instruction to
[Item] 503(a) of
 Lei Sun
FirstName LastNameLei Sun
9F Inc.
Comapany2019
March 18, Name9F Inc.
March 18, 2019 Page 2
Page 2
FirstName LastName
         Regulation S-K for guidance. Furthermore, we note your revised
disclosure that you are
         the "largest online wealth management platform in terms of transaction
volume in 2018."
         Please revise to confirm that this is based on your relative market
share based on wealth
         management product transactions only, rather than the transaction
volume of your entire
         platform. If not, please revise consistent with the foregoing and make
corresponding
         revision on page 6.
Conventions that Apply to this Prospectus, page 11

2.       We note your response to comment 4 in our letter dated February 14,
2019. Please
         disclose the following related to the loans transferred to
non-performing loan companies:

             Quantify the total loans transferred to non-performing loan
companies in the periods
             presented;

             Quantify the loans transferred to non-performing loan companies in
each of the
             delinquent loan categories (15-30 days, 31-60 days, 61-90 days,
91-180 days) at the
             time of transfer in the periods presented; and

             Quantify the delinquency rates in each of the delinquent loan
categories (15-30 days,
             31-60 days, 61-90 days, 91-180 days) if the delinquent loans
transferred to non-
             performing loans companies were included in the delinquent loan
categories in the
             periods presented.
Non-GAAP Financial Measure, page 19

3.       We note your response to comment 5 in our letter dated February 14,
2019. Since you
         appear to be netting the tax effect of share-based compensation
expenses within the
         "Effect of different tax rates of subsidiaries operating in other
jurisdictions" line item,
         please revise your next amendment to disclose the tax effect of the
share-based
         compensation expenses gross in your income tax disclosures on page
F-41 and F-101 and
         in your Non-GAAP disclosures on page 19. Please refer to ASC
740-10-50.
Risk Factors, page 21

4.       We note your disclosure in Risk Factors, starting on page 23, that in
February 2017, you
         received a 2017 Rectification Notice from the Beijing Rectification
Office, which deemed
         that Jiufu Puhui's business operations were not in full compliance
with applicable laws
         and regulations. Please revise your next amendment to disclose in
greater detail how you
         are not in compliance with applicable laws and regulations related to:
(a) lack of certain
         internal control rules, (b) failure to provide adequate information
disclosure, and (c) the
         balance of loans borrowed by the same individual exceeding statutory
borrowing limit.
         Please also discuss the specific measures you have implemented in
response to the non-
         compliance and the specific measures that you still need to implement
to be in compliance
 Lei Sun
FirstName LastNameLei Sun
9F Inc.
Comapany2019
March 18, Name9F Inc.
March 18, 2019 Page 3
Page 3
FirstName LastName
         with applicable laws and regulations, including whether or not you
anticipate any material
         impact to your financial statements resulting from this notice and/or
current and future
         implemented measures to become compliant.
Business
Sales and Marketing, page 182

5.       We note your response to comment 8 in our letter dated February 14,
2019. We further
         note that 82% and 98% of your total revenues in connection with online
sales of third-
         party merchandise fall under the Second Arrangement where the Merchant
Partners are
         not directly connected to One Card Mall. Please tell us if there were
any instances in the
         periods presented where you listed merchandise for sale on your online
platform at a price
         different from the price proposed by the Merchant Partners without
first coming to an
         agreement on a negotiated price. If so, please tell us the revenues
recognized on these
         sales in the periods presented.
Transactions with Certain Directors and Senior Management and Entities
Controlled by our
Directors and Senior Management, page 229

6.       We note you response to the third bullet of comment 3. Please revise
to disclose Mr.
         Sun's relationship with and interest in Zhuhai Hengqin Flash Cloud
Payment Information
         Technology Limited and delete "third-party" from your description of
the payment
         services provided by this related party. Please make corresponding
revisions with respect
         to Huoerguosi Flash Cloud Payment Information Technology Limited in
the following
         paragraph.
Consolidated Financial Statements For the Years Ended December 31, 2016 and
2017
Notes to Consolidated Financial Statements
Note 21. Restatements, page F-56

7.       We note your response to comment 12 in our letter dated February 14,
2019. Please
         revise your next amendment to disclose the following:

             How you discovered the three errors that relate to revenue
recognition and the
             recording of sales and marketing expenses; and

             What specific steps you have taken to address the internal control
significant
             deficiencies and material weaknesses related to the application of
ASC 606. Please be
             detailed and thorough in your description.
 Lei Sun
9F Inc.
March 18, 2019
Page 4

        You may contact David Irving, Staff Accountant, at (202) 551-3321 or
Gus Rodriguez,
Accounting Branch Chief, at (202) 551-3752 if you have questions regarding
comments on the
financial statements and related matters. Please contact Christopher Dunham,
Staff Attorney, at
(202) 551-3783 or Michael Clampitt, Senior Counsel, at (202) 551-3434 with any
other
questions.



                                                           Sincerely,
FirstName LastNameLei Sun
                                                           Division of
Corporation Finance
Comapany Name9F Inc.
                                                           Office of Financial
Services
March 18, 2019 Page 4
cc:       Z. Julie Gao, Esq.
FirstName LastName
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