Youxin Technology Ltd

Room 1005, 1006, 1007, No. 122 Huangpu Avenue West,

Tianhe District, Guangzhou, Guangdong Province ♦ People’s Republic of China

December 17, 2024

VIA EDGAR

Mr. Larry Spirgel

Ms. Aliya Ishmukhamedova

Ms. Kathleen Collins

Ms. Chen Chen

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE:	Youxin Technology Ltd (CIK: 0001964946)
	Registration Statement No. 333-274404 on Form F-1 (the “Registration Statement”)

Dear Mr. Spirgel, Ms. Ishmukhamedova, Ms. Collins, and Ms. Chen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Youxin Technology Ltd hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time, December 18, 2024, or as soon thereafter as practicable.

Please feel free to direct any questions or comments concerning this request to our U.S. legal counsel, Anthony W. Basch of Kaufman & Canoles, P.C.

By:	Youxin Technology Ltd
By:	/s/ Shaozhang Lin
Name:	Mr. Shaozhang Lin
Title:	Chief Executive Officer