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CORRESP Filing

U Power Ltd
Date: Aug. 26, 2025 · CIK: 0001939780 · Accession: 0001213900-25-080647

Offering / Registration Process

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File numbers found in text: 333-289713

Date
August 26, 2025
Author
/s/ Jia Li
Form
CORRESP
Company
U Power Ltd

Letter

Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Mr. Bradley Ecker August 26, 2025 Re: U Power Limited Registration Statement on Form F-1 (File No. 333-289713) Filed August 19, 2025

Dear Mr. Ecker:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, U Power Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:00 p.m. ET on August 28, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ Jia Li

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CORRESP
 1
 filename1.htm

 U Power Limited

 Via EDGAR

 Division of Corporation Finance

 Office of Manufacturing

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Mr. Bradley Ecker

 August 26, 2025

 Re:
 U Power Limited

 Registration Statement on Form F-1 (File No. 333-289713)

 Filed August 19, 2025

 Dear Mr. Ecker:

 Pursuant to Rule 461 under the Securities Act
of 1933, as amended, U Power Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement, so
that it will become effective at 4:00 p.m. ET on August 28, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Jia Li

 Name:
 Jia Li

 Title:
 Chief Executive Officer, Director, and Chairman of the Board of Directors

 cc:
 Ying Li, Esq.

 Hunter Taubman Fischer & Li LLC