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                              October 16, 2023

       Jie Xiao
       Chief Executive Officer
       YSX Tech Co., Ltd
       401, 4 / F, Building 12
       1601 South Guangzhou Avenue
       Haizhu District, Guangzhou, Guangdong, PRC

                                                        Re: YSX Tech Co., Ltd
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted September
15, 2023
                                                            File No. 377-06871

       Dear Jie Xiao:

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

              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 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 the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.

       Draft Registration Statement on Form F-1 submitted September 15, 2023

       Cover Page

   1.                                                   We note your disclosure
that "[f]ollowing the completion of this offering, our largest
                                                        shareholder will
beneficially own approximately [  ]% of the aggregate voting power of
                                                        our issued and
outstanding Class A Ordinary Shares and Class B Ordinary Share . . . ."
                                                        Please revise to
identify such shareholder, which appears to be Jie Xiao, and also disclose
                                                        that Jie Xiao will have
the ability to control the outcome of matters submitted to
                                                        stockholders for
approval, including the election of directors, amendments to your
                                                        organizational
documents and any merger, consolidation, sale of all or substantially all of
                                                        your assets or other
major corporate transactions, as you discuss in your risk factor on
                                                        page 40. Additionally,
here and in such risk factor, please disclose the specific percentage
                                                        of outstanding Class B
Ordinary Shares that Jie Xiao of Class B Common Stock must
                                                        keep to continue to
control such matters submitted to stockholders for approval, pursuant
 Jie Xiao
FirstName
YSX Tech LastName
          Co., Ltd Jie Xiao
Comapany
October 16,NameYSX
            2023    Tech Co., Ltd
October
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FirstName LastName
         to which holders of shares of Class A and Class B common stock would
vote together as a
         class. Please also include comparable disclosure in your prospectus
summary.
2.       Where you disclose that "the PRC government adopted a series of
regulatory actions and
         issued statements to regulate business operations in China with little
advance notice . . . ,"
         please also address how recent statements and regulatory actions by
China   s government,
         such as those related to the use of variable interest entities and
data security or anti-
         monopoly concerns, have or may impact the company   s ability to
conduct its business,
         accept foreign investments, or list on a U.S. or other foreign
exchange.
3.       We note your disclosure that "no cash transfer or transfer of other
assets have occurred
         among YSX Cayman, its subsidiaries, or the VIEs." Please also disclose
that "our
         Company has not made any dividends or distributions to our
shareholders," as you
         disclose on page 13.
4.       We note your disclosure that "[f]or accounting purposes, we are the
primary beneficiary of
         the VIEs, as we control and receive the economic benefits of the VIEs
through certain
         contractual arrangements (the    VIE Agreements   ), which enable us
to consolidate the
         financial results of the VIEs in our consolidated financial statements
under generally
         accepted accounting principles in the U.S." Please revise to state
that you are the primary
         beneficiary and receive the economic benefits of the VIEs to the
extent that you
         consolidate the financials results of the VIEs in your consolidated
statements under U.S.
         GAAP. Make conforming changes on page 39 where you disclose that "we
are
         considered the primary beneficiary, enabling us to consolidate our
financial results in our
         consolidated financial statements," and also make changes as
applicable to your disclosure
         on page 1 that the "WFOE has the power to direct the activities of the
VIEs that can
         significantly impact the VIEs    economic performance and has the
right to receive
         substantially all of the economic benefits of the VIEs." In this
regard, we note that any
         references to control or benefits that accrue to you because of the
VIEs should be limited
         to a clear description of the conditions you have satisfied for
consolidation of the VIE
         under U.S. GAAP. Last, and in connection therewith, please revise your
references to
         "our VIE" on pages 71 and 75 to refer to the VIE, so as to refrain
from implying that you
         control the VIEs.
Prospectus Summary
Approvals from the PRC Authorities to Issue Our Class A Ordinary Shares to
Foreign Investors,
page 12

5.       We note yur statement that, "except for the aforementioned filing with
the CSRC, we are
         not required by any currently effective PRC laws or regulations to
obtain approval,
         permission, or clearance from any other PRC authorities to issue our
securities to foreign
         investors" (emphasis added). Please also make such statement, if true,
with respect to
         your ability to offer the secuities being registered.
Approvals from the PRC Authorities to Conduct Our Operations, page 13
 Jie Xiao
FirstName
YSX Tech LastName
          Co., Ltd Jie Xiao
Comapany
October 16,NameYSX
            2023    Tech Co., Ltd
October
Page 3 16, 2023 Page 3
FirstName LastName

6.       We note your disclosure that "we and the PRC operating entities have
received from the
         PRC authorities all requisite licenses, permissions, or approvals that
are required for
         conducting our operations in China, such as business licenses and
value added tax permits
         for general taxpayers." Please disclose the material permissions or
approvals that you
         have received. Additionally, with respect to such permissions or
approvals, clarify
         whether you are relying on counsel, and if not, explain why. Also
state whether you have
         been denied any such approvals or permissions.
Dividends or Distributions Made to our Company and U.S. Investors and Tax
Consequences,
page 13

7.       Please include a cross-reference here to the "Selected Condensed
Consolidated Financial
         Schedule of YSX Cayman and Its Subsidiaries and the VIEs" sub-section,
as well as the
         consolidated financial statements included in this registration
statement, as you do on the
         cover page.
8.       Pleast state here, as you do on the prospectus cover page, that you do
not have "any cash
         management policies that dictate how funds are transferred among our
Company, the
         subsidiaries, or the VIEs."
Implications of Our Being an "Emerging Growth Company", page 14

9.       Your disclosure indicates that you do not intend to take advantage of
the provision for
         emerging growth companies that allows longer phase-in periods for the
adoption of new
         or revised accounting standards. As such, please indicate by check
mark on the cover
         page of your registration statement your election not to use the
extended transition period
         for complying with any new or revised financial accounting standards
provided pursuant
         to Section 7(a)(2)(B) of the Securities Act.
Risk Factors
"The Chinese government exerts....", page 21

10.      We note your disclosure that "recent statements by the Chinese
government indicate an
         intent to exert more oversight and control over offerings that are
conducted overseas."
         Please also state that such action could significantly limit or
completely hinder your
         ability to offer or continue to offer securities to investors and
cause the value of such
         securities to significantly decline or be worthless.
"You may experience difficulties in effecting service of legal process,
enforcing foreign
judgments, or bringing actions....", page 21

11.      We note your disclosure that "all of our directors and officers are
nationals or residents of
         the PRC." Please revise to identify the relevant individuals and also
clarify whether this
         applies to your director nominees. Please make conforming changes in
your section
         entitled "Enforceability of Civil Liabilities" on page 48.
 Jie Xiao
FirstName
YSX Tech LastName
          Co., Ltd Jie Xiao
Comapany
October 16,NameYSX
            2023    Tech Co., Ltd
October
Page 4 16, 2023 Page 4
FirstName LastName
"Recent greater oversight by the CAC over data security, particularly for
companies seeking to
list on a foreign exchange....", page 22

12.      We note your disclosure that "[a]s of the date of this prospectus, we
are of the view that
         we are in compliance with the applicable PRC cybersecurity and data
security laws and
         regulations that have been issued by the CAC in all material respects
. . . ." The disclosure
         here should not be qualified by materiality. Please make appropriate
revisions to your
         disclosure.
"The dual-class structure of our ordinary shares may adversely affect the
trading market for our
Class A Ordinary Shares....", page 41

13.      Here or as a new risk factor, please disclose that you may be excluded
from certain stock
         indices as a result of your disparate voting stock structure, and the
resulting risks to
         shareholders.
Disclosure Regarding Forward-Looking Statements
Industry Data and Forecasts, page 47

14.      We note reference that this prospectus contains data related to the
bakery industry in the
         PRC and the U.S. Please advise.
Management Discussion and Analysis of Financial Condition and Results of
Operations
Key Financial Performance Indicators, page 60

15.      We note your disclosure that "[o]ur total revenue increased by
approximately $19.1
         million, or 63.3%, when comparing fiscal year 2023 to fiscal year
2022, primarily due to
         the YSX Operating Companies obtained more service contracts from
various insurance
         companies and brokerages." Please revise to provide a more robust
discussion of the
         reasons attributed to such revenue increase. In this regard, while we
note that you
         attribute such increase to an increase in service contracts and that
you derived the majority
         of your revenue from vehicle maintenance related services increased in
2023, we also note
         that the revenue generated from vehicle safety inspection and check
services appears to
         have materially declined from 2022 to 2023.
Business, page 81

16.      We note your disclosure here and in your risk factors that, in fiscal
year 2023, "three
         customers each accounted for more than 10% of our total revenue, at
16.0%, 14.4% and
         13.3%, respectively," and "three vendors each accounted for more than
10% of YSX
         Operating Companies' total outsource expenses, at 17.6%, 16.7% and
13.4%,
         respectively." We also note your disclosure on page 33 that your
business is subject to
         "concentration risks arising from dependence on a few large customers"
as well as
         "concentration risk with regard to the vendors whom the YSX Operating
Companies
         subcontract to provide services to customers." To the extent that you
substantially depend
 Jie Xiao
YSX Tech Co., Ltd
October 16, 2023
Page 5
         on such customers or vendors, please identify the applicable customers
or venders (e.g.,
         PICC and Ping An, as well as your related party customer Dayong) and
file any associated
         agreements as an exhibit to the registration statement. Please also
include a discussion of
         the material terms of the agreements in the prospectus. Refer to Item
8 of Form F-1 and
         Item 601(b)(10)(ii)(B) of Regulation S-K.
Notes to Consolidated Financial Statements
Note 2 - Summary of Significant Accounting Policies
Revenue recognition, page F-15

17.      On pages 84 and 85, you disclose that the vendors under your auto
insurance aftermarket
         value-added services are responsible for any liabilities arising from
the related service
         renderings and some of these vendors were referred by insurance
companies and
         brokerages. Please tell us how you consider these factors in your
determination that you
         are principal in your transactions. Refer to ASC 606-10-55-36 through
40.
General

18.      Please provide us with supplemental copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf,
         have presented or expect to present to potential investors in reliance
on Section 5(d) of the
         Securities Act, whether or not you retained, or intend to retain,
copies of those
         communications. Please contact the staff member associated with the
review of this filing
         to discuss how to submit the materials, if any, to us for our review.
       Please contact Patrick Kuhn at 202-551-3308 or Suying Li at 202-551-3335
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222 with any
other questions.



FirstName LastName Jie Xiao                                    Sincerely,
Comapany NameYSX Tech Co., Ltd
                                                               Division of
Corporation Finance
October 16, 2023 Page 5                                        Office of Trade
& Services
FirstName LastName