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CORRESP Filing

U Power Ltd
Date: March 12, 2026 · CIK: 0001939780 · Accession: 0001213900-26-027007

Offering / Registration Process

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File numbers found in text: 333-294161

Date
March 12, 2026
Author
U Power Limited
Form
CORRESP
Company
U Power Ltd

Letter

Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Mr. Eranga Dias Re: U Power Limited Withdrawal of Registration Statement on Form F-1 Initially Filed on March 10, 2026 File No. 333-294161

Dear Mr. Eranga Dias:

On March 12, 2026, U Power Limited (the "Company") requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 5:00 p.m. ET on March 12, 2026, or as soon as thereafter as practicable. We hereby withdraw our request for acceleration of effectiveness.

Very truly yours,
U Power Limited

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CORRESP
 1
 filename1.htm

 U Power Limited

 18/F, Building 3, Science and Technology Industrial
Park

 Yijiang District, Wuhu City, Anhui Province

 People's Republic of China, 241003

 March 12, 2026

 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

 Re:
 U Power Limited

 Withdrawal of Registration Statement on Form F-1

 Initially Filed on March 10, 2026

 File No. 333-294161

 Dear Mr. Eranga Dias:

 On March 12, 2026, U Power
Limited (the "Company") requested acceleration of the effective date of the above referenced Registration Statement so that
it would become effective at 5:00 p.m. ET on March 12, 2026, or as soon as thereafter as practicable. We hereby withdraw our request for
acceleration of effectiveness.

 Very truly yours,

 U Power Limited

 By:
 /s/ Jia Li

 Name:
 Jia Li

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