CORRESP Filing
U Power Ltd
Date: March 17, 2026 · CIK: 0001939780 · Accession: 0001213900-26-028871
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File numbers found in text: 333-294161
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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