SRSEC Reporting Desk

X Financial (XYF) – SEC staff letter

2025-12-19 · Re: Form 20-F for Fiscal Year Ended December 31, 2022 Form 20-F for Fiscal Year Ended December 31, 2023 Form 20-F for Fiscal Year Ended December 31, 2024 · Accession 0000000000-25-011697 · Review completed (no further comments)

December 19, 2025 Frank Fuya Zheng Chief Financial Officer X Financial 7-8F, Block A, Aerospace Science and Technology Plaza No. 168, Haide Third Avenue, Nanshan District Shenzhen, 518067, the People’s Republic of China Re: X Financial Form 20-F for Fiscal Year Ended December 31, 2022 Form 20-F for Fiscal Year Ended December 31, 2023 Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-38652 Dear Frank Fuya Zheng: 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,…

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