United States securities and exchange commission logo August 31, 2022 Kate Wang Chief Executive Officer 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 Re: RLX Technology Inc. Form 20-F for the Fiscal Year ended December 31, 2021 Filed April 29, 2022 File No. 001-39902 Dear Ms. Wang: 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 Energy & Transportation cc: Chao Lu