# EDGAR Filing Document

**Accession Number:** 0001729173
**File Stem:** 0000000000-25-006629
**Filing Date:** 2025-6
**Character Count:** 4280
**Document Hash:** 5637fa8bcde1215814fd8629805ba200
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006629.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-006629

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250625

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Uxin Ltd
- **CENTRAL INDEX KEY:** 0001729173
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-268111

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-5/F, TOWER E, LSHM CENTER
- **STREET 2:** NO.8 GUANGSHUN S AVENUE, CHAOYANG DISTRI
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **ZIP:** 100102
- **BUSINESS PHONE:** 861056312700

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-5/F, TOWER E, LSHM CENTER
- **STREET 2:** NO.8 GUANGSHUN S AVENUE, CHAOYANG DISTRI
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **ZIP:** 100102
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-113687

## Text-Extract

```

                                                            June 25, 2025

Kun Dai
Chief Executive Officer
Uxin Limited
21/F, Donghuang Building
No. 16 Guangshun South Avenue
Chaoyang District, Beijing 100102
People   s Republic of China

       Re: Uxin Limited
           Amendment No. 3 to Registration Statement on Form F-3
           Filed May 30, 2025
           File No. 333-268111
Dear Kun Dai:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our September 5,
2024 letter.

Amendment No. 3 to Registration Statement on Form F-3 filed May 30, 2025
Cover Page

1.     We note your revised disclosure here and on page 9 regarding the Holding
Foreign
       Companies Accountable Act, including that "[o]n December 15, 2022, the
PCAOB
       announced that it was able to conduct inspections and investigations
completely of
       PCAOB-registered public accounting firms headquartered in mainland China
and
       Hong Kong in 2022. Accordingly, the PCAOB vacated its previous 2021
       Determinations. As a result, we were not at risk of having our
securities subject to a
       trading prohibition under the HFCAA unless a new determination is made
by the
       PCAOB." However, we note that your auditor, PricewaterhouseCoopers Zhong
Tian
 June 25, 2025
Page 2

       LLP, received a six-month suspension by the PCAOB, which was lifted in
March
       2025. Please revise to acknowledge the suspension and explain its impact
on you,
       your securities, and your business. Include risk factor disclosure, as
applicable.
Risk Factors
Risks Related to Doing Business in China
We are required to complete the filing procedure with the CSRC in connection
with an
offering made pursuant to this prospectus . . ., page 17

2.     We note your response to prior comment 1 and we reissue it. Your revised
disclosure
       reflects that you "are in compliance with the existing PRC laws and
regulations on
       cybersecurity, data security and personal data protection in all
material respects."
       Please revise to remove the materiality qualifier.
       Please contact Eddie Kim at 202-551-8713 or Cara Wirth at 202-551-7127
with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Shu Du, Esq

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._