United States securities and exchange commission logo September 16, 2022 Sunny Rui Sun Chief Financial Officer LexinFintech Holdings Ltd. 27/F CES Tower No. 3099 Keyuan South Road Nanshan District , Shenzhen 518057 Re: LexinFintech Holdings Ltd. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 29, 2022 File No. 001-38328 Dear Ms. Sun: 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 Finance