June 13, 2019

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

       Re: China SXT Pharmaceuticals, Inc.
           Registration Statement on Form F-1
           Filed May 30, 2019
           File No. 333-231839

Dear Mr. Zhou:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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.

Registration Statement on Form F-1

Exhibits

1.     Please file, which may include incorporating by reference, all exhibits
required by Item
       601 of Regulation S-K. For example, we note that you have not filed your
memorandum
       and articles of association or your other material contracts. We also
note that you have
       filed forms of certain notes and agreements. Please file execution
versions with
       conformed signatures of all executed notes and agreements.
General

2.     Please update the financial statements and related disclosures included
in the registration
       statement in accordance with the guidance outlined in Item 8.A. to Form
20-F.
 Feng Zhou
China SXT Pharmaceuticals, Inc.
June 13, 2019
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Ada D. Sarmento at 202-551-3798 or Erin Jaskot at
202-551-3442 with
any questions.



                                                           Sincerely,
FirstName LastNameFeng Zhou
                                                           Division of
Corporation Finance
Comapany NameChina SXT Pharmaceuticals, Inc.
                                                           Office of Healthcare
& Insurance
June 13, 2019 Page 2
cc:       Joan Wu, Esq.
FirstName LastName