August 30, 2019 Kun Dai Chief Executive Officer Uxin Limited 2-5/F, Tower E, LSHM Center No. 8 Guangshun South Avenue Chaoyang District Beijing, 100102 People's Republic of China Re: Uxin Limited Form 20-F for Fiscal Year Ended December 31, 2018 Filed April 29, 2019 File No. 001-38527 Dear Mr. Dai: 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 Information Technologies and Services cc: Julie Gao