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                            December 16, 2020

       Sean Di
       General Counsel
       RLX Technology Inc.
       5/F, Block B, Baifu International Building
       Chaoyang District, Beijing 100027
       People's Republic of China

                                                        Re: RLX Technology Inc.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted December
4, 2020
                                                            CIK No. 0001828365

       Dear Mr. Di:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amended Draft Registration Statement Submitted December 4, 2020

       Business
       Overview, page 120

   1.                                                   We note your response
to comment 10 that you currently only sell your e-vapor products
                                                        in China. However, it
appears from the website relxnow.com, that the company will ship
                                                        its products to Europe,
Canada and other locations outside of China. Please advise. Please
                                                        consider including
regulatory disclosures related to selling your products in other
                                                        countries.
 Sean Di
RLX Technology Inc.
December 16, 2020
Page 2
Related Party Transactions
Other Related Party Transactions, page 165

2.       We note your revised disclosure that you sold e-vapor products to a
party that is controlled
         by an individual who has indirectly significant influence on you.
Please revise to identify
         the party, or explain why you do not believe that you are required to
do so.
        You may contact Effie Simpson at 202-551-3346 or Melissa Raminpour at
202-551-
3379 if you have questions regarding comments on the financial statements and
related
matters. Please contact Erin Purnell at 202-551-3454 or Asia Timmons-Pierce at
202-551-3754
with any other questions.



FirstName LastNameSean Di                                      Sincerely,
Comapany NameRLX Technology Inc.
                                                               Division of
Corporation Finance
December 16, 2020 Page 2                                       Office of
Manufacturing
FirstName LastName