Youxin Technology Ltd

Room 802, 803

No. 13 Hai’an Road, Tianhe District, Guangzhou, Guangdong Province ♦ People’s Republic of China

December 21, 2023

Ms. Alexandra Barone

Mr. Larry Spirgel

Ms. Kathleen Collins

Ms. Chen Chen

Office of Technology

Division of Corporate Finance

U.S. Securities and Exchange Commission

Mail Stop 4631

100 F Street, N.E.

Washington, D.C. 20549-4631

Dear Mr. Derby, Ms. Barone, Ms. Collins, and Ms. Chen:

This letter is in response to the letter dated December 20, 2023, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to Youxin Technology Ltd (the “Company,” “we,” and “our”). For ease of reference, we have recited the Staff’s comments in this response and numbered them accordingly.

Amendment No. 3 to Registration Statement on Form F-1

General

Response: We confirm that we will notify Staff promptly of any changes to our disclosure regarding or requested by the CSRC.

Should you have any questions with respect to the above responses, please contact me or our U.S. legal counsel, Anthony W. Basch.