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                             September 22, 2022

       Jiayuan Xu
       Chief Financial Officer
       FinVolution Group
       Building G1, No. 999 Dangui Road
       Pudong New District, Shanghai 201203
       The People   s Republic of China

                                                        Re: FinVolution Group
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            File No. 001-38269
                                                            Filed April 29,
2022

       Dear Mr. Xu:

              We have reviewed your filing 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.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for Fiscal Year Ended December 31, 2021

       Item 3 Key Information, page 4

   1.                                                   Please confirm that in
future filings you will disclose that your auditor is subject to the
                                                        determinations
announced by the PCAOB on December 16, 2021 and describe how the
                                                        Holding Foreign
Companies Accountable Act and related regulations will affect your
                                                        company. We note your
discussion following the second from last bullet point on page 17.
       Cash and Asset Flows through Our Organization, page 7

   2.                                                   Please confirm that in
future filings you will provide a clear description of how cash is
                                                        transferred through
your organization. In this regard:
                                                            disclose your
intentions to distribute earnings or settle amounts owed under the VIE
                                                             agreements;
                                                            quantify any cash
flows and transfers of other assets by type that have occurred
 Jiayuan Xu
FinVolution Group
September 22, 2022
Page 2
              between the holding company, its subsidiaries, and the
consolidated VIEs, and
              direction of transfer;
                quantify any dividends or distributions that a subsidiary or
consolidated VIE have
              made to the holding company, which entity made the transfer, and
the tax
              consequences to the transferring entity;
                similarly, quantify dividends or distributions made to U.S.
investors, the source, and
              the tax consequences to them;
                to the extent there have not been transfers, dividends, or
distributions to date, please
              so state;
                describe any restrictions on foreign exchange and your ability
to transfer cash
              between entities, across borders, and to U.S. investors; and
                describe any restrictions or limitations on your ability to
distribute earnings from the
              company, including your subsidiaries or the consolidated VIEs, to
the parent
              company and U.S. investors as well as the ability to settle
amounts owed under the
              VIE agreements.
Results of Operations
Revenues, page 124

3.       You attribute the year-over-year change in loan facilitation fees to
loan origination
         volume offset by a decrease in average rate of transaction fees.
Please tell us, and revise
         future filings, to disclose the average rate of transaction fees.
4.       Please provide for us us, and revise future filings to include, your
analysis of net interest
         income in accordance with Regulation S-K, Item 1402(b).
        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.

       You may contact Rolf Sundwall at 202-551-3105 or David Irving at
202-551-3321 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Todd Schiffman at 202-551-3491 or J. Nolan McWilliams at 202-551-3217
with any
other questions.



FirstName LastNameJiayuan Xu                                     Sincerely,
Comapany NameFinVolution Group
                                                                 Division of
Corporation Finance
September 22, 2022 Page 2                                        Office of
Finance
FirstName LastName