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                               July 28, 2023

       Tao Yang
       Chief Executive Officer
       Yalla Group Ltd
       #238, Building 16, Dubai Internet City, PO BOX 501913
       Dubai, United Arab Emirates

                                                        Re: Yalla Group Ltd
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-39552

       Dear Tao Yang:

              We have limited our review of your filing to the submission 
and/or disclosures as
       required by Item 16I of Form 20-F and have the following comments. In 
some of our comments,
       we may ask you to provide us with information so we may better 
understand your disclosure.

              Please respond to these comments within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your 
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent 
Inspections, page 108

   1.                                                   We note the 
certification filed as Exhibit 15.2 in connection with your required
                                                        submission under 
paragraph (a). Please supplementally describe any materials that were
                                                        reviewed and tell us 
whether you relied upon any legal opinions or third party
                                                        certifications such as 
affidavits as the basis for your submission. In your response, please
                                                        provide a similarly 
detailed discussion of the materials reviewed and legal opinions or
                                                        third party 
certifications relied upon in connection with the required disclosures under
                                                        paragraphs (b)(2) and 
(3).
   2.                                                   In order to clarify the 
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm 
that none of the members of your board or the boards of your
                                                        consolidated foreign 
operating entities are officials of the Chinese Communist Party. For
                                                        instance, please tell 
us how the board members    current or prior memberships on, or
                                                        affiliations with, 
committees of the Chinese Communist Party factored into your
                                                        determination. In 
addition, please tell us whether you have relied upon third party
                                                        certifications such as 
affidavits as the basis for your disclosure.
 Tao Yang
Yalla Group Ltd
July 28, 2023
Page 2
3.    We note your statement under Item 16I that your consolidated foreign 
operating entities
      are incorporated or otherwise organized in the UAE and the PRC. We also 
note that your
      list of subsidiaries in Exhibit 8.1 appears to indicate that you have 
subsidiaries in Hong
      Kong and countries outside China. Please provide the disclosures required 
under Item
      16I(b) for yourself and your consolidated foreign operating entities in 
your supplemental
      response, or tell us how your current disclosure meets this requirement.
        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.

       Please contact Kyle Wiley at (202) 344-5791 or Jennifer Gowetski at 
(202) 551-3401
with any questions.



                                                           Sincerely,
FirstName LastNameTao Yang
                                                           Division of 
Corporation Finance
Comapany NameYalla Group Ltd
                                                           Disclosure Review 
Program
July 28, 2023 Page 2
cc:       Yi Gao
FirstName LastName