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                     December 15, 2023

       Shannon Shen
       Chief Financial Officer
       Gaotu Techedu Inc.
       5F, Gientech Building, 17 East Zone
       10 Xibeiwang East Road
       Haidian District, Beijing 100193
       People   s Republic of China

                                                        Re: Gaotu Techedu Inc.
                                                            Form 6-K Filed 
February 28, 2023
                                                            Form 20-F for 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-38923

       Dear Shannon Shen:

              We have completed our review of your filings. 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 Trade & Services
       cc:                                              Yilin Xu, Esq.