UPLOAD Filing
U Power Ltd
Date: Feb. 23, 2026 · CIK: 0001939780 · Accession: 0000000000-26-001788
AI Filing Summary & Sentiment
Reasoning
Letter
February 23, 2026 Jia Li Chief Executive Officer U Power Ltd 18/F, Building 3, Science and Technology Industrial Park Yijiang District, Wuhu City, Anhui Province People’s Republic of China, 241003 Re:U Power Ltd Registration Statement on Form F-1 Filed February 17, 2026 File No. 377-09074 Dear Jia Li: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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February 23, 2026
Jia Li
Chief Executive Officer
U Power Ltd
18/F, Building 3, Science and Technology Industrial Park
Yijiang District, Wuhu City, Anhui Province
People’s Republic of China, 241003
Re:U Power Ltd
Registration Statement on Form F-1
Filed February 17, 2026
File No. 377-09074
Dear Jia Li:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing