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                            January 13, 2021

       Sean Di
       General Counsel
       RLX Technology Inc.
       5/F, Block B, Baifu International Building
       Chaoyang District, Beijing 100027
       People's Republic of China

                                                        Re: RLX Technology Inc.
                                                            Registration
Statement on Form F-1
                                                            File No. 333-251849
                                                            Filed December 31,
2020

       Dear Mr. Di:

              We have reviewed your registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form F-1

       Compensation of Directors and Executive Officers, page 161

   1.                                                   Please update your
executive compensation disclosure to reflect the last completed
                                                        fiscal year. Refer to
Item 6.B. of Form 20-F.
               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.
 Sean Di
RLX Technology Inc.
January 13, 2021
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Effie Simpson at 202-551-3346 or Melissa Raminpour at
202-551-3379
if you have questions regarding comments on the financial statements and
related
matters. Please contact Erin Purnell at 202-551-3454 or Asia Timmons-Pierce at
202-551-3754
with any other questions.



FirstName LastNameSean Di                                  Sincerely,
Comapany NameRLX Technology Inc.
                                                           Division of
Corporation Finance
January 13, 2021 Page 2                                    Office of
Manufacturing
FirstName LastName