# EDGAR Filing Document

**Accession Number:** 0001743102
**File Stem:** 0000000000-23-000132
**Filing Date:** 2023-1
**Character Count:** 7215
**Document Hash:** 146453a536b401fba208df8885bde90c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000132.hdr.sgml**: 20230302

**ACCESSION NUMBER**: 0000000000-23-000132

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230105

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Jiayin Group Inc.
- **CENTRAL INDEX KEY:** 0001743102
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 26TH FLOOR,BUILDING NO.1,YOUYOU CENTURY
- **STREET 2:** PLAZA,428 SOUTH YANGGAO ROAD,PUDONG
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200122
- **BUSINESS PHONE:** 86 2160828732

**MAIL ADDRESS:**
- **STREET 1:** 26TH FLOOR,BUILDING NO.1,YOUYOU CENTURY
- **STREET 2:** PLAZA,428 SOUTH YANGGAO ROAD,PUDONG
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200122

## Text-Extract

```

United States securities and exchange commission logo

                            January 5, 2023

       Dinggui Yan
       Chief Executive Officer
       Jiayin Group Inc.
       18th Floor, Building No. 1
       Youyou Century Plaza
       428 South Yanggao Road
       Pudong New Area, Shanghai 200122
       People's Republic of China

                                                        Re: Jiayin Group Inc.
                                                            Form 20-F for the
fiscal year ended December 31, 2020
                                                            Filed April 30,
2021
                                                            Form 20-F for the
fiscal year ended December 31, 2021
                                                            Filed April 29,
2022
                                                            File No. 001-38806

       Dear Dinggui Yan:

              We have reviewed your November 18, 2022 response to our comment
letter and have the
       following comment.

              Please respond to this comment 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 our
       comment applies to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       November 3, 2022 letter.

       Form 20-F for the fiscal year December 31, 2021

       Item 3. Key Information, page 7

   1.                                                   We note your response
to prior comment 1 and your revised proposed disclosure that
                                                        '   China    or the
PRC    refers to the People   s Republic of China, including, for the
                                                        purposes of your annual
report only, Hong Kong and Macau, unless referencing specific
                                                        laws and regulations
adopted by the People   s Republic of China and other legal and tax
                                                        matters applicable only
to mainland China;    PRC subsidiaries    and    PRC entities    refer to
                                                        entities established in
accordance with laws and regulations of mainland China.'
 Dinggui Yan
Jiayin Group Inc.
January 5, 2023
Page 2
          Although you may not have material business operations in Hong Kong,
considering that
         the transfer of cash between Jiayin Group, Inc. and onshore PRC
operations would flow
         through Geerong (HK) Limited, a Hong Kong LLC, please enhance your
disclosures to:

                Describe any restrictions or limitations of transferring cash
out of Hong Kong; and
                State that if Geerong (HK) Limited is not able to transfer cash
out of Hong Kong, you
              will not be able to fund operations in other regions or have it
available to distribute to
              your investors.

         Provide us with your proposed disclosure.
      You may contact Michelle Miller at 1-202-551-3368 or Mark Brunhofer at
1-202-551-
3638 with any questions.

FirstName LastNameDinggui Yan                                    Sincerely,
Comapany NameJiayin Group Inc.
                                                                 Division of
Corporation Finance
January 5, 2023 Page 2                                           Office of
Finance
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 5, 2023

Dinggui Yan  
Chief Executive Officer  
Jiayin Group Inc.  
18th Floor, Building No. 1  
Youyou Century Plaza  
428 South Yanggao Road  
Pudong New Area, Shanghai 200122  
People's Republic of China

**Re: Jiayin Group Inc.**

**Form 20-F for the fiscal year ended December 31, 2020**

**Filed April 30, 2021**

**Form 20-F for the fiscal year ended December 31, 2021**

**Filed April 29, 2022**

**File No. 001-38806**

Dear Dinggui Yan:

We have reviewed your November 18, 2022 response to our comment letter and have the following comment.

Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 3, 2022 letter.

Form 20-F for the fiscal year December 31, 2021

Item 3. Key Information, page 7

1. We note your response to prior comment 1 and your revised proposed disclosure that “China” or the “PRC” refers to the People’s Republic of China, including, for the purposes of your annual report only, Hong Kong and Macau, unless referencing specific laws and regulations adopted by the People’s Republic of China and other legal and tax matters applicable only to mainland China; “PRC subsidiaries” and “PRC entities” refer to entities established in accordance with laws and regulations of mainland China.

Dinggui Yan
Jiayin Group Inc.
January 5, 2023
Page 2

Although you may not have material business operations in Hong Kong, considering that the transfer of cash between Jiayin Group, Inc. and onshore PRC operations would flow through Geerong (HK) Limited, a Hong Kong LLC, please enhance your disclosures to:

- Describe any restrictions or limitations of transferring cash out of Hong Kong; and
- State that if Geerong (HK) Limited is not able to transfer cash out of Hong Kong, you will not be able to fund operations in other regions or have it available to distribute to your investors.

Provide us with your proposed disclosure.

You may contact Michelle Miller at 1-202-551-3368 or Mark Brunhofer at 1-202-551-3638 with any questions.

Sincerely,

Division of Corporation Finance
Office of Finance