# EDGAR Filing Document

**Accession Number:** 0001729173
**File Stem:** 0001641172-25-021108
**Filing Date:** 2025-7
**Character Count:** 4353
**Document Hash:** 9194deb00766d09bf102bede98ab1e9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-021108.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001641172-25-021108

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250728

**FILER**: 

**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:** CORRESP

**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

Skadden, Arps, Slate, Meagher & Flom

世達國際律師事務所

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| | | |
|:---|:---|:---|
| <u>Partners</u><br> Geoffrey Chan \*<br> Shu Du \*<br> Andrew L. Foster \*<br> Chi T. Steve Kwok \*<br> Haiping Li \*<br> Rory McAlpine ♦<br> Jonathan B. Stone \*<br> Paloma P. Wang ♦<br> Friven Yeoh ♦<br> ♦(Also Admitted in England & Wales)<br> \* (Also Admitted in New York) | 42/F, EDINBURGH TOWER, THE LANDMARK<br> 15 QUEEN'S ROAD CENTRAL, HONG KONG<br>TEL: (852) 3740-4700<br> FAX: (852) 3740-4727<br> www.skadden.com | AFFILIATE OFFICES<br> -----------<br> BOSTON<br> CHICAGO<br> HOUSTON<br> LOS ANGELES<br> NEW YORK<br> PALO ALTO<br> WASHINGTON, D.C.<br> WILMINGTON<br> -----------<br> ABU DHABI<br> BEIJING<br> BRUSSELS<br> FRANKFURT<br> LONDON<br> MUNICH<br> PARIS<br> SÃO PAULO<br> SEOUL<br> SINGAPORE<br> TOKYO<br> TORONTO |

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July 28, 2025

**VIA EDGAR**

Mr. Eddi Kim

Ms. Cara Wirth

Office of Trade & Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Uxin Limited**<br>|
|  | **Response to the Staff's Comments on** |
|  | **Registration Statement on Amendment No. 4 to Form F-3** |
|  | **<u>Filed on July 16, 2025 (File No. 333-268111)</u>** |

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Dear Mr. Kim and Ms. Wirth,

On behalf of our client, Uxin Limited, a foreign private issuer organized under the laws of the Cayman Islands (the "**Company**"), we submit to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") this letter setting forth the Company's responses to the comments contained in the Staff's letter dated July 24, 2025, on the Company's Amendment No. 4 to Registration Statement on Form F-3 filed on July 16, 2025. The Staff's comments are repeated below in bold and are followed by the Company's responses.

Concurrently with the submission of this letter, the Company is filing herewith the Pre-Effective Amendment No. 5 to the Registration Statement (the "**Amendment No. 5**"), which reflects the revisions discussed in this letter and other developments, via EDGAR with the Commission.

Capitalized terms used but not otherwise defined herein have the meanings set forth in the Amendment No. 5.

Uxin Limited

July 28, 2025

**<u>Cover Page</u>**

**1.** **We note your response to prior comment 1. Please revise your disclosure to state that the administrative penalties imposed on PwC Zhong Tian have not had any impact on you, your securities, and your business and include risk factor disclosure, if applicable.** 

In response to the Staff's comment, the Company has revised the disclosure on the cover page and page 16 of the Amendment No. 5.

\* \* \*

Uxin Limited

July 28, 2025

On behalf of the Company, we advise the Staff that the Company is aware of and acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in the filing.

If you have any questions regarding the Amendment No. 5, please do not hesitate to contact the undersigned by phone at +852 3740-4858 or via e-mail at shu.du@skadden.com.

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| |
|:---|
| Very truly yours, |
| */s/ Shu Du* |
| Shu Du |

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Enclosures

cc: Feng Lin, Chief Financial Officer, Uxin Limited <br> Jiajun Song, Partner, PricewaterhouseCoopers Zhong Tian LLP