CORRESP Filing
U Power Ltd
Date: March 12, 2026 · CIK: 0001939780 · Accession: 0001213900-26-027007
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File numbers found in text: 333-294161
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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