United States securities and exchange commission logo November 3, 2020 Zhong Bi Chief Financial Officer Yiren Digital Ltd. 10/F, Building 9, 91 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, 2019 Filed May 15, 2020 File No. 001-37657 Dear Zhong Bi: 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 Office of Finance