SEC Comment Letter 0000000000-26-007735 to U Power Ltd (UCAR)
U Power Ltd
Date: Aug. 6, 2026 · CIK: 0001939780 · Accession: 0000000000-26-007735
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-297930
Letter
August 6, 2026 Jia Li Chief Executive 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 Registration Statement on Form F-3 Filed August 3, 2026 File No. 333-297930 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ying Li
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August 6, 2026 Jia Li Chief Executive 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 Registration Statement on Form F-3 Filed August 3, 2026 File No. 333-297930 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ying Li