Correspondence 0001213900-24-037831 from UTime Ltd (WTO) (CIK 0001789299) (WTO)
UTime Ltd (WTO) (CIK 0001789299)
Date: April 30, 2024 · CIK: 0001789299 · Accession: 0001213900-24-037831
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File numbers found in text: 333-278912
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CORRESP
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UTIME LIMITED
7TH FLOOR BUILDING 5A
SHENZHEN SOFTWARE INDUSTRY
BASE
NANSHAN, SHENZHEN, PRC 518061
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Eranga Dias
April 30, 2024
Re:
UTime Limited
Registration Statement on Form F-3 (File No. 333-278912)
Initially Filed April 24, 2024
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933,
as amended, UTime Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will
become effective at 9:00 a.m. ET on May 3, 2024, or as soon as thereafter practicable.
Very truly yours,
/s/ Hengcong Qiu
Name: Hengcong Qiu
Title: Chief Executive Officer
cc:
Joan Wu, Esq.
Hunter Taubman Fischer & Li LLC