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CORRESP Filing

U Power Ltd
Date: March 12, 2026 · CIK: 0001939780 · Accession: 0001213900-26-026688

Offering / Registration Process

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File numbers found in text: 333-294161

Date
March 12, 2026
Author
/s/ Jia Li
Form
CORRESP
Company
U Power Ltd

Letter

Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Mr. Eranga Dias March 12, 2026 Re: U Power Limited Registration Statement on Form F-1 (File No. 333-294161) Filed March 9, 2026

Dear Mr. Eranga Dias,

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 5:00 p.m., Eastern Time, on March 12, 2026, or as soon thereafter as 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. Eranga Dias

 March 12, 2026

 Re:
 U Power Limited

 Registration Statement on Form F-1 (File No. 333-294161)

 Filed March 9, 2026

 Dear Mr. Eranga Dias,

 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 5:00 p.m., Eastern Time, on March 12, 2026, or as soon thereafter as 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