Exhibit 15.1
Our ref:KON/778465-000001/26002017v1
Direct+852 3690 7595
EmailKatherine.Ng@maples.com
RLX Technology Inc.
19/F, Building 1, Junhao Central Park Plaza
No. 10 South Chaoyang Park Avenue
Chaoyang District, Beijing 100026
People’s Republic of China
21 April 2023
Dear Sirs
RLX Technology Inc.
We have acted as legal advisers as to the laws of the Cayman Islands to RLX Technology Inc., an exempted company incorporated with limited liability in the Cayman Islands (the “Company”), in connection with the filing by the Company with the United States Securities and Exchange Commission (the “SEC”) of an annual report on Form 20-F for the year ended 31 December 2022 (the "Form 20-F").
We hereby consent to the reference of our name under the headings “Item 3. Key Information—Cash and Assets Flows Through Our Organization,” “Item 5. Operating and Financial Review and Prospects—A. Operating Results—Taxation—Cayman Islands" and "Item 10. Additional Information—E. Taxation—Cayman Islands Taxation" in the Form 20-F and further consent to the incorporation by reference of the summary of our opinion under those headings into the Company’s registration statement on Form S-8 (File No. 333-260473) that was filed with the SEC on 25 October 2021.
We consent to the filing with the SEC of this consent letter as an exhibit to the Form 20-F. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.
Yours faithfully
/s/ Maples and Calder (Hong Kong) LLP
Maples and Calder (Hong Kong) LLP