SEC Comment Letter 0000000000-23-001659 to U Power Ltd (UCAR)
U Power Ltd
Date: Feb. 17, 2023 · CIK: 0001939780 · Accession: 0000000000-23-001659
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268949
Letter
United States securities and exchange commission logo February 17, 2023 Jai Li Chief Executive Officer U Power Limited 2F, Zuoan 88 A, Lujiazui Shanghai, People’s Republic of China Re:U Power Limited Amendment No. 1 to Registration Statement on Form F-1 February 14, 2023 File No. 333-268949 Dear Jai Li: We have reviewed your amended 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. Unless we note otherwise, our references to prior comments are to comments in our January 3, 2023 letter. Amendment No. 1 to Form F-1 filed February 14, 2023 Exhibits 1.We note your response to comment 2 and reissue. Please file a final executed version of the underwriting agreement as Exhibit 1.1 in a pre-effective amendment to the registration statement.
FirstName LastNameJai Li Comapany NameU Power Limited February 17, 2023 Page 2 FirstName LastName Jai Li U Power Limited February 17, 2023 Page 2 You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
February 17, 2023
Jai Li
Chief Executive Officer
U Power Limited
2F, Zuoan 88 A, Lujiazui
Shanghai, People’s Republic of China
Re:U Power Limited
Amendment No. 1 to Registration Statement on Form F-1
February 14, 2023
File No. 333-268949
Dear Jai Li:
We have reviewed your amended 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. Unless we note
otherwise, our references to prior comments are to comments in our January 3, 2023 letter.
Amendment No. 1 to Form F-1 filed February 14, 2023
Exhibits
1.We note your response to comment 2 and reissue. Please file a final executed version of
the underwriting agreement as Exhibit 1.1 in a pre-effective amendment to the registration
statement.
FirstName LastNameJai Li
Comapany NameU Power Limited
February 17, 2023 Page 2
FirstName LastName
Jai Li
U Power Limited
February 17, 2023
Page 2
You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if
you have questions regarding comments on the financial statements and related matters. Please
contact Erin Purnell at 202-551-3454 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing