SEC Comment Letter 0000000000-26-005604 to U Power Ltd (UCAR)
U Power Ltd
Date: June 3, 2026 · CIK: 0001939780 · Accession: 0000000000-26-005604
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Reasoning
File numbers found in text: 333-296308
Letter
June 3, 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-3 Filed May 28, 2026 File No. 333-296308 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ying Li
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June 3, 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-3 Filed May 28, 2026 File No. 333-296308 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ying Li