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                             January 30, 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
                                                            Response dated 
November 17, 2023
                                                            File No. 001-37657

       Dear Na Mei:

              We have reviewed your November 17, 2023 response to our comment 
letter and have the
       following comment.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not
       believe this comment applies to your facts and circumstances, please 
tell us why in your
       response.

               After reviewing your response to this letter, we may have 
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in 
our September 13, 2023
       letter.

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

       Our Holding Company Structure and Contractual Arrangements with the 
Consolidated Variable
       Interest Entities, page 3

   1.                                                   We note your response 
to our prior comment 1 and reissue the comment in part. We note
                                                        your proposed 
disclosure that "we," "us," "our company" and "our" will refer to Yiren
                                                        Digital Ltd., its 
subsidiaries, and, only in the context of describing your operations and
                                                        consolidated financial 
information, the consolidated variable interest entities in China.
                                                        Refrain from using 
terms such as "we" or "our" when describing activities or functions of
                                                        a VIE. As such, please 
confirm that in future filings you will clearly disclose how you
                                                        will refer to the 
holding company, subsidiaries, and VIEs when providing the disclosure
                                                        throughout the document 
so that it is clear to investors which entity the disclosure is
 Na Mei
Yiren Digital Ltd.
January 30, 2024
Page 2
         referencing and which subsidiaries or entities are conducting the 
business operations.
         Please include your revised proposed disclosure in your response 
letter.
       Please contact William Schroeder at 202-551-3294 or Ben Phippen at 
202-551-3697 if
you have questions regarding comments on the financial statements and related 
matters. Please
contact Madeleine Joy Mateo at 202-551-3465 or Susan Block at 202-551-3210 with 
any other
questions.



FirstName LastNameNa Mei                                      Sincerely,
Comapany NameYiren Digital Ltd.
                                                              Division of 
Corporation Finance
January 30, 2024 Page 2                                       Office of Finance
FirstName LastName