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                             November 28, 2023

       Shaozhang Lin
       Chief Executive Officer
       Youxin Technology Ltd
       Room 802, 803, No. 13 Hai   an Road
       Tianhe District, Guangzhou
       Guangdong Province, People's Republic of China

                                                        Re: Youxin Technology
Ltd
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed November 16,
2023
                                                            File No. 333-274404

       Dear Shaozhang Lin:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our October 17, 2023
letter.

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

       Summary Consolidated Financial Data, page 13

   1.                                                   Please revise to
include pro forma per share information for fiscal year ended September
                                                        30, 2022. In this
regard, we acknowledge that our prior comment 2 inadvertently referred
                                                        to fiscal year 2022
instead of fiscal 2021. Refer to Item 11-02(12)(c)(2) of Regulation S-
                                                        X.
 Shaozhang Lin
FirstName LastNameShaozhang  Lin
Youxin Technology  Ltd
Comapany 28,
November  NameYouxin
              2023     Technology Ltd
November
Page 2    28, 2023 Page 2
FirstName LastName
Factors Affecting Our Performance, page 54

2.       Please address the following as it relates to your revised disclosures
in response to prior
         comment 5:
             Clarify whether, for each periods presented, all of your
professional services
             customers are also payment channel customers. If so, revise
throughout to clearly
             explain the overlapping nature of these customer bases.
             If true, ensure it is clear from any revised disclosures that your
total customer count
             includes both professional services and payment channel services.
In this regard, you
             refer to 22 customers using your professional services and 22
customers for your
             payment channel services for the six months ended March 31, 2023,
which implies a
             total customer base of 44 customers.
             Clarify whether the number of lost customers represent customers
that purchased
             both professional services and payment channel.
3.       We note that you revised your calculation of customer renewal rate to
now refer to
         customers who chose to renew their contracts divided by customers who
need to renew
         their contracts as defined by your revenue recognition from
professional services. Please
         revise to explain what is meant by customers who "need to renew."
Also, clarify what
         customer base is included in this calculation. In this regard, tell us
and revise to
         disclose whether customer renewal rate includes all professional
service customers (i.e.,
         customized CRM system development, additional functional development
and
         subscription service customers) and whether payment channel service
customers are
         factored into this calculation. To the extent only a portion of your
customer base is
         reflected in this measure, explain why, and revise to disclose the
percentage of revenue
         recognized for each period presented from the customer base reflected
in this measure.
4.       We note from your revised disclosures that net dollar expansion rate
is calculated by
         taking revenue generated from renewing customers during the stated
fiscal year divided
         by renewing customers from the previous fiscal year end. Please
address the following:
             Tell us whether this calculation starts with the base of renewing
customers at the end
              of the prior period and compares such revenue to the same set of
customers at the end
              of the current fiscal period.
             Clarify whether lost customers are included in this calculation.
             Explain what is meant by "renewing customer" and specifically
address whether all
              professional service customers (i.e., customized CRM system
development,
              additional function development and subscription service
customer) and payment
              channel services customers are included in this calculation.
             To the extent this metric is based on a subset of your customer
base, explain why, and
              revise to disclose the percentage of revenue generated from the
customer base
              represented in this measure.
             Provide us with a sample calculation for fiscal 2022 that supports
your disclosures.
 Shaozhang Lin
FirstName LastNameShaozhang  Lin
Youxin Technology  Ltd
Comapany 28,
November  NameYouxin
              2023     Technology Ltd
November
Page 3    28, 2023 Page 3
FirstName LastName
General

5.       We note your responses to prior comments 1 and 3; however, we continue
to note changes
         you made to your disclosure appearing on the cover page, Summary and
Risk Factor
         sections relating to legal and operational risks associated with
operating in China and PRC
         regulations and it continues to be unclear to us that there have been
changes in the
         regulatory environment in the PRC since the amendment that was filed
on July 17,
         2023 warranting revised disclosure to mitigate the challenges you face
and related
         disclosures. As a nonexclusive example, on page 23, you no longer
address the validity,
         enforceability and scope of protection of intellectual property rights
within China. Please
         tell us the reasons for these changes or revise your disclosure
throughout the registration
         statement as applicable.
       Please contact Chen Chen at 202-551-7351 or Kathleen Collins at
202-551-3499 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Alexandra Barone at 202-551-8816 or Matthew Derby at 202-551-3334 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Technology
cc:      Anthony Basch