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CORRESP Filing

U Power Ltd
Date: March 17, 2026 · CIK: 0001939780 · Accession: 0001213900-26-028871

Offering / Registration Process

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File numbers found in text: 333-294161

Date
March 13, 2026
Author
Chief
Form
CORRESP
Company
U Power Ltd

Letter

Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Mr. Eranga Dias March 17, 2026 Re: U Power Limited Registration Statement on Form F-1 (File No. 333-294161) Filed March 13, 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 9:00 a.m., Eastern Time, on March 18, 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
17, 2026

 Re:
 U
 Power Limited

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

 Filed
 March 13, 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 9:00 a.m., Eastern Time, on March 18, 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