United States securities and exchange commission logo





                              July 7, 2023

       Quanzhong Lin
       Chief Executive Officer, President, and Secretary
       AiXin Life International, Inc.
       Hongxing International Business Building 2, 14th FL, No. 69
       Qingyun South Ave., Jinjiang District
       Chengdu City, Sichuan Province, China

                                                        Re: AiXin Life
International, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            Filed May 1, 2023
                                                            File No. 000-17284

       Dear Quanzhong Lin:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2022

       Management's Annual Report on Internal Control over Financial Reporting,
page 35

   1.                                                   We note your statement
that management   s report on internal control over financial
                                                        reporting    shall not
be deemed to be filed for purposes of Section 18 of the Securities
                                                        Exchange Act of 1934,
or otherwise subject to the liabilities of that section, and is not
                                                        incorporated by
reference into any filing of the Company, whether made before or after
                                                        the date hereof,
regardless of any general incorporation language in such filing.    This
                                                        statement appears to
have been made in reliance on Item 308T of Regulation S-K, a
                                                        special temporary
provision that is no longer in effect. Refer to SEC Release No. 33-
                                                        9142, including
footnote 15. Please confirm that the company will not include the
                                                        statement in future
filings, or advise why the current language is appropriate.
       General
 Quanzhong Lin
AiXin Life International, Inc.
July 7, 2023
Page 2
2.       We note that your registration statement on Form S-1 (File No.
333-268190) is currently
         under review, and we have issued a number of comments on your
China-related
         disclosures. Please confirm to us in writing that you will include in
future Exchange Act
         filings all applicable China-related disclosures that you have
included, or will include, in
         your registration statement.
        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.

       You may contact Patrick Kuhn at (202) 551-3308 or Abe Friedman at (202)
551-8298 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at (202) 551-7127 or Dietrich King at (202) 551-8071 with
any other
questions.



FirstName LastNameQuanzhong Lin                                 Sincerely,
Comapany NameAiXin Life International, Inc.
                                                                Division of
Corporation Finance
July 7, 2023 Page 2                                             Office of Trade
& Services
FirstName LastName