SKADDEN, ARPS, SLATE, MEAGHER & FLOM
PARTNERS	世達國際律師事務所		AFFILIATE OFFICES
CHRISTOPHER W. BETTS	42/F, EDINBURGH TOWER, THE LANDMARK
WILL H. CAI ^	15 QUEEN’S ROAD CENTRAL, HONG KONG		BOSTON
GEOFFREY CHAN *			CHICAGO
ANDREW L. FOSTER *	TEL: (852) 3740-4700		HOUSTON
BRADLEY A. KLEIN ˜	FAX: (852) 3740-4727		LOS ANGELES
CHI T. STEVE KWOK *	www.skadden.com		NEW YORK
EDWARD H.P. LAM ¨*			PALO ALTO
HAIPING LI *			WASHINGTON, D.C.
RORY MCALPINE ¨			WILMINGTON
CLIVE W. ROUGH ¨
JONATHAN B. STONE *			BEIJING
			BRUSSELS
^ (ALSO ADMITTED IN CALIFORNIA)			FRANKFURT
¨ (ALSO ADMITTED IN ENGLAND & WALES)			LONDON
˜ (ALSO ADMITTED IN ILLINOIS)			MOSCOW
* (ALSO ADMITTED IN NEW YORK)			MUNICH
			PARIS
REGISTERED FOREIGN LAWYERS			SÃO PAULO
Z. JULIE GAO (CALIFORNIA)			SEOUL
			SHANGHAI
			SINGAPORE
			TOKYO
			TORONTO
		September 28, 2018

Confidential

Draft Registration Statement

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:9F Inc.
Confidential Submission of the Draft Registration Statement on Form F-1

Dear Sir/Madam,

On behalf of our client, 9F Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are hereby submitting a draft registration statement on Form F-1 (the “Draft Registration Statement”) relating to a proposed initial public offering in the United States of the Company’s ordinary shares, par value US$0.0001 per share, to be represented by American depositary shares (“ADSs”) via EDGAR to the Securities and Exchange Commission (the “Commission”) for confidential review pursuant to the Jumpstart Our Business Startups Act, as amended (the “JOBS Act”).  The Company confirms that it is an “emerging growth company” as defined in the JOBS Act and its securities have not been previously sold pursuant to an effective registration statement under the Securities Act of 1933, as amended.

*              *              *

If you have any questions regarding the Draft Registration Statement, please contact the undersigned by phone at +852 3740-4863 or via e-mail at julie.gao@skadden.com, or, Elsie Zhou, partner at Deloitte Touche Tohmatsu Certified Public Accountants LLP, by telephone at +86 10 8520-7142 or via email at ezhou@deloitte.com.cn. Deloitte Touche Tohmatsu Certified Public Accountants LLP is the independent registered public accounting firm of the Company.

Very truly yours,

/s/ Z. Julie Gao

Z. Julie Gao

cc:Lei Sun, Chairman of the Board of Directors and CEO, 9F Inc.

Yanjun Lin, CFO and Director, 9F Inc.

Ting Zhou, Co-CFO, 9F Inc.

Will H. Cai, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP

Elsie Zhou, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP

James C. Lin, Esq., Partner, Davis Polk & Wardwell LLP

Li He, Esq., Partner, Davis Polk & Wardwell LLP

2