# EDGAR Filing Document

**Accession Number:** 0001741530
**File Stem:** 0000000000-25-008226
**Filing Date:** 2025-8
**Character Count:** 4285
**Document Hash:** e9cdf97f101db7e9f2614e814e0e221e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008226.hdr.sgml**: 20251217

**ACCESSION NUMBER**: 0000000000-25-008226

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250805

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Qfin Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001741530
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38752

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7/F LUJIAZUI FINANCE PLAZA
- **STREET 2:** NO. 1217 DONGFANG ROAD
- **CITY:** PUDONG NEW AREA, SHANGHAI
- **PROVINCE COUNTRY:** F4
- **ZIP:** 200122
- **BUSINESS PHONE:** 862161516360

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7/F LUJIAZUI FINANCE PLAZA
- **STREET 2:** NO. 1217 DONGFANG ROAD
- **CITY:** PUDONG NEW AREA, SHANGHAI
- **PROVINCE COUNTRY:** F4
- **ZIP:** 200122

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Qifu Technology, Inc.
- **DATE OF NAME CHANGE:** 20230419

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 360 DigiTech, Inc.
- **DATE OF NAME CHANGE:** 20200915

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 360 Finance, Inc.
- **DATE OF NAME CHANGE:** 20180522
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410578-25-000441

## Text-Extract

```

                                                            August 5, 2025

Alex Xu
Chief Financial Officer
Qfin Holdings, Inc.
7/F Luijazui Finance Plaza, No. 1217 Dongfang Road
Pudong New Area, Shanghai 2000122 PRC

       Re: Qfin Holdings, Inc.
           Form 20-F for the year ended December 31, 2024
           Response dated July 31, 2025
           File No. 001-38752
Dear Alex Xu:

       We have reviewed your July 31, 2025 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our July 17,
2025 letter.

Form 20-F for the year ended December 31, 2024
Risk Factors
Changes in China's economic, political or social conditions or government
policies could
have a material adverse effect..., page 54

1.     We note your response to prior comment 1, including where you propose to
disclose
       that    The regulatory environment in China is subject to change, and
companies
       operating in China, including ours, may be affected by evolving
government policies
       and regulations. As a result, investors of our Company may face
uncertainties related
       to the regularly landscape and economic policies in China. The Chinese
government
       also directs China   s economic growth       The proposed revisions do
not fully restore
       your disclosure to the disclosure as contained in the Form 20-F filed
April 27, 2023.
       As previously requested, please revise to instead disclose that the PRC
government
       has significant authority to exert influence on the ability of a
China-based company to
 August 5, 2025
Page 2

       conduct its business, that investors face potential uncertainty from the
PRC
       government, and that the Chinese government exercises significant
control over the
       Chinese economy, as you previously disclosed in the Form 20-F filed
April 27, 2023.
        Please contact Brittany Ebbertt at 202-551-3572 or Kathleen Collins at
202-551-3499
if you have questions regarding comments on the financial statements and
related matters.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Haiping Li

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._