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United States securities and exchange commission logo





                               January 26, 2024

       Shaozhang Lin
       Chief Executive Officer
       Youxin Technology Ltd
       Room 802, 803, No. 13 Hai   an Road
       Tianhe District, Guangzhou
       Guangdong Province, People's Republic of China

       Youxin Technology Ltd

                                                        Re: Youxin Technology
Ltd
                                                            Amendment No. 4 to
Registration Statement on Form F-1
                                                            Filed January 19,
2023
                                                            File No. 333-274404

       Dear Shaozhang Lin:

            We have reviewed your amended registration statement and have the
following
       comments.

              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.

       Amendment No. 4 to Registration Statement on Form F-1

       Risk Factors
       As more of our sales efforts are targeted at larger enterprise
clients..., page 18

   1.                                                   Please revise to
disclose the number of clients that accounted for 76% and 45% of your
                                                        revenue in fiscal 2023
and 2022, respectively to add context to this disclosure. In addition,
                                                        revise the risk factor
header to address the fact that you rely on a limited number of clients
                                                        for a significant
portion of your revenue.
 Shaozhang Lin
FirstName  LastNameShaozhang Lin
Youxin Technology Ltd
Comapany
January 26,NameYouxin
            2024       Technology Ltd
January
Page 2 26, 2024 Page 2
FirstName LastName
Note 3. Summary of Significant Accounting Policies
bb. Revision of previously issued Consolidated Statements of Balance Sheets,
Operations and
Comprehensive Loss..., page F-17

2.       We note you made "revisions" to your September 30, 2022 financial
statements. Please
         explain to us how you considered the guidance in ASC 250-10-45-22 to
45-28 as well
         as SAB 99 in concluding that the changes should not be reported as an
error in previously
         issued financial statements. Otherwise, revise to comply with that
guidance by providing
         all the information required by ASC 250-10-50-7, label the appropriate
columns of the
         financial statements as "Restated" and have your auditor revise its
report to reference the
         restatement consistent with paragraph 18e of PCAOB Auditing Standard
3101.
       Please contact Chen Chen at 202-551-7351 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Alexandra Barone at 202-551-8816 or Larry Spirgel at 202-551-3815 with
any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology
cc:      Anthony Basch
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