September 13, 2018

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

       Re: China SXT Pharmaceuticals, Inc.
           Amendment No. 6 to Registration Statement on Form F-1
           Filed August 17, 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.

Amendment No. 6 to Registration Statement on Form F-1

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations for the Year Ended March 31, 2018 Compared to the Year
Ended March
31, 2017
General and Administrative Expenses, page 45

1.     We note your disclosure of the line item expenses within general and
administrative
       expenses that increased from March 31, 2017 to March 31, 2018, however
you do not
       explain the underlying reason(s) for the increases. For example, we note
clinic consulting
       service expenses increased $240,334 in 2018 from 2017 but you do not
disclose what
 Feng Zhou
China SXT Pharmaceuticals, Inc.
September 13, 2018
Page 2
      occurred in the Company's operations to cause the increase. Please revise
to provide
      additional details concerning these line item increases.
Related Party Transactions, page 74

2.    Please restore the related party transactions that occurred in the fiscal
year ended March
      31, 2016. Please refer to the time periods required by Item 7.B of Form
20-F.
General

3.    Please revise the registration statement throughout to update information
as of the most
      recent practicable date. For example, we note the number of employees on
page 62 and
      your principal shareholder information on page 72 is as of December 4,
2017.
        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.



                                                            Sincerely,
FirstName LastNameFeng Zhou
                                                            Division of
Corporation Finance
Comapany NameChina SXT Pharmaceuticals, Inc.
                                                            Office of
Healthcare & Insurance
September 13, 2018 Page 2
cc:       Joan Wu
FirstName LastName