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United States securities and exchange commission logo


                      August 31, 2023

       Ying Wang
       Chief Executive Officer
       RLX Technology Inc.
       19/F, Building 1, Junhao Central Park Plaza
       No. 10 South Chaoyang Park Avenue
       Chaoyang District, Beijing 100026
       People   s Republic of China

                                                        Re: RLX Technology Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-39902

       Dear Ying Wang:

              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

                      Disclosure Review Program
       cc:                                              Li He
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