Correspondence 0001213900-23-018626 from U Power Ltd (UCAR)
U Power Ltd
Date: March 8, 2023 · CIK: 0001939780 · Accession: 0001213900-23-018626
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268949
Referenced dates: February 17, 2023
Letter
Via Edgar Division of Corporation Finance Office of Manufacturing Amendment No. 1 to Registration Statement on Form F-1 February 14, 2023 File No. 333-268949
Re: U Power Limited
Dear Ms. Purnell:
This letter is in response to the letter dated February 17, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to U Power Limited (the “Company”, “we”, or “our”). For ease of reference, we have recited the Commission’s comment in this response. An amendment to the registration statement on Form F-1(the “Amendment”) is being filed to accompany this 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.
Response: We acknowledge the Staff’s comment and are refiling the latest version of the underwriting agreement as Exhibit 1.1 to the Amendment. However, a final executed version of the underwriting agreement will only become available after the final pricing can be determined, which will not be possible prior to the effectiveness of the registration statement. As such, we respectively advise the Staff that we will refile the latest version of the underwriting agreement from time to time, if and when it is further updated, in any subsequent pre-effective amendments to the registration statement.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very
truly yours,
/s/
Jia Li
Show Raw Text
CORRESP
1
filename1.htm
March
8, 2023
Via
Edgar
Ms.
Erin Purnell
Division
of Corporation Finance
Office
of Manufacturing
U.S.
Securities and Exchange Commission
Re:
U Power
Limited
Amendment
No. 1 to Registration Statement on Form F-1
February
14, 2023
File
No. 333-268949
Dear Ms. Purnell:
This
letter is in response to the letter dated February 17, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”) addressed to U Power Limited (the “Company”, “we”, or “our”).
For ease of reference, we have recited the Commission’s comment in this response. An amendment to the registration statement on
Form F-1(the “Amendment”) is being filed to accompany this 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.
Response:
We acknowledge the Staff’s comment and are refiling the latest version of the underwriting agreement as Exhibit 1.1 to the Amendment.
However, a final executed version of the underwriting agreement will only become available after the final pricing can be determined,
which will not be possible prior to the effectiveness of the registration statement. As such, we respectively advise the Staff that we
will refile the latest version of the underwriting agreement from time to time, if and when it is further updated, in any subsequent
pre-effective amendments to the registration statement.
We
appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel,
Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very
truly yours,
/s/
Jia Li
Name:
Jia
Li
Title:
Chief Executive Officer
Cc:
Ying Li, Esq.
Hunter
Taubman Fischer & Li LLC