April 9, 2018

Feng Zhou
Chief Executive Officer
China SXT Pharmaceuticals, Inc.
178 Taidong Rd North, Taizhou
Jiangsu, China

       Re: China SXT Pharmaceuticals, Inc.
           Amendment No. 3 to Registration Statement on Form F-1
           Filed March 28, 2018
           File No. 333-221899

Dear Mr. Zhou:

      We have reviewed your amended 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.

       Please respond to this letter by amending your registration statement
and providing the
requested information. 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 any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our March 15,
2018 letter.

Amendment No. 3 to Form F-1

Business, page 47

1.     We note your response to prior comment 2; however it is unclear how the
comment was
       addressed in the disclosure on the pages cited in the prior comment or,
as you state in your
       response, that you included disclosure that your engineering methods did
not produce any
       new drugs or change the medicinal effects of TCMP. Please revise the
disclosure to
       address the previous comment and clearly and consistently indicate
throughout the
       prospectus that your engineering methods did not produce any new drugs
or change the
 Feng Zhou
China SXT Pharmaceuticals, Inc.
April 9, 2018
Page 2
      medicinal effects of TCMP, and that your research and development efforts
are primarily
      focused on innovative engineering methods for cleaning and grinding
traditional TCMPs.
Share Pledge Agreement, page 50

2.    We note the response to prior comment number 3. Please revise the
prospectus to disclose
      the dollar amount that is required to be paid by Taizhou Suxuantang to
terminate the Share
      Pledge Agreement. Please also disclose the effects on the Company if the
Share Pledge
      Agreement is terminated and who controls the decision by Taizhou
Suxuantang to make
      the required payment under the Share Pledge Agreement.
       You may contact Christine Torney at 202-551-3652 or Sharon Blume at
202-551-3474 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Chris Edwards at 202-551-6761 or Mary Beth Breslin at 202-551-3625 with
any other
questions.


FirstName LastNameFeng Zhou
                                                          Division of
Corporation Finance
Comapany NameChina SXT Pharmaceuticals, Inc.
                                                          Office of Healthcare
& Insurance
June 16, 2017 Page 2
cc: Joan Wu
FirstName LastName