United States securities and exchange commission logo March 21, 2024 Na Mei Chief Financial Officer Yiren Digital Ltd. 28/F China Merchants Bureau Building, 118 Jianguo Road Chaoyang District, Beijing 100022 The People's Republic of China Re: Yiren Digital Ltd. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-37657 Dear Na Mei: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance