SKADDEN, ARPS, SLATE, MEAGHER & FLOM

PARTNERS	世達國際律師事務所		AFFILIATE OFFICES
CHRISTOPHER W. BETTS	42/F, EDINBURGH TOWER, THE LANDMARK
WILL H. CAI ^	15 QUEEN’S ROAD CENTRAL, HONG KONG		BOSTON
GEOFFREY CHAN *			CHICAGO
ANDREW L. FOSTER *	TEL: (852) 3740-4700		HOUSTON
BRADLEY A. KLEIN ˜	FAX: (852) 3740-4727		LOS ANGELES
CHI T. STEVE KWOK *	www.skadden.com		NEW YORK
EDWARD H.P. LAM ¨*			PALO ALTO
HAIPING LI *			WASHINGTON, D.C.
RORY MCALPINE ¨			WILMINGTON
CLIVE W. ROUGH ¨
JONATHAN B. STONE *			BEIJING
			BRUSSELS
			FRANKFURT
^ (ALSO ADMITTED IN CALIFORNIA)			LONDON
¨ (ALSO ADMITTED IN ENGLAND & WALES)			MOSCOW
˜ (ALSO ADMITTED IN ILLINOIS)			MUNICH
* (ALSO ADMITTED IN NEW YORK)			PARIS
			SÃO PAULO
			SEOUL
			SHANGHAI
			SINGAPORE
			TOKYO
			TORONTO
REGISTERED FOREIGN LAWYER		December 6, 2018
Z. JULIE GAO (CALIFORNIA)

VIA EDGAR

Ms. Lory Empie

Ms. Cara Lubit

Mr. Christopher Dunham

Mr. Michael Clampitt

Division of Corporation Finance

Office of Financial Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re:360 Finance, Inc. (CIK No. No. 0001741530)
Amendment No. 1 to Registration Statement on Form F-1

Dear Ms. Empie, Ms. Lubit, Mr. Dunham and Mr. Clampitt:

On behalf of our client, 360 Finance, Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Amendment No. 2 to registration statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today five courtesy copies of the Registration Statement, marked to show changes to the registration statement publicly filed to the Commission on November 6, 2018.

The Company plans to request the Registration Statement become effective on or about December 13, 2018.  Requests for effectiveness will be filed separately in due course. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.

If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852 3740-4891 or via e-mail at will.cai@skadden.com, or Kevin Lin, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 21 6141-2196 or via email at kelin@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company.

Very truly yours,

/s/ Will H. Cai

Enclosures.

cc:	Jun Xu, Chief Executive Officer, 360 Finance, Inc.
	Jiang Wu, Chief Financial Officer, 360 Finance, Inc.
	Peter X. Huang, Esq., Partner, Skadden, Arps. Slate, Meagher & Flom LLP
	Kevin Lin, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP David Zhang, Esq., Partner, Kirkland & Ellis International LLP
	Steve Lin, Esq., Partner, Kirkland & Ellis International LLP