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SEC Comment Letter 0000000000-24-008770 to U Power Ltd (UCAR)

U Power Ltd
Date: Aug. 1, 2024 · CIK: 0001939780 · Accession: 0000000000-24-008770

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File numbers found in text: 001-41679

Date
August 1, 2024
Author
Bingyi Zhao
Form
UPLOAD
Company
U Power Ltd

Letter

August 1, 2024 Bingyi Zhao Chief Financial Officer U Power Limited 18/F, Building 3, Science and Technology Industrial Park Yijiang District, Wuhu City, Anhui Province People’s Republic of China, 241003 Re:U Power Limited Form 20-F for the Fiscal Year Ended December 31, 2023 Filed May 15, 2024 File No. 001-41679 Dear Bingyi Zhao: 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 Manufacturing

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August 1, 2024
Bingyi Zhao
Chief Financial Officer
U Power Limited
18/F, Building 3, Science and Technology Industrial Park
Yijiang District, Wuhu City, Anhui Province
People’s Republic of China, 241003
Re:U Power Limited
Form 20-F for the Fiscal Year Ended December 31, 2023
Filed May 15, 2024
File No. 001-41679
Dear Bingyi Zhao:
            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 Manufacturing