Youxin Technology Ltd

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

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

 

June 16, 2026

 

VIA EDGAR

 

Ms. Marion Graham

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)
    Amendment No. 1 to Registration Statement No. 333-296161 on Form F-3 (the “Registration Statement”)

 

Dear Ms. Graham:

 

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 4:00 p.m. Eastern Time, June 18, 2026, 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