Correspondence 0001213900-26-087284 from U Power Ltd (UCAR)
U Power Ltd
Date: Aug. 10, 2026 · CIK: 0001939780 · Accession: 0001213900-26-087284
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Reasoning
File numbers found in text: 333-297930
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Ms. Jenny O'Shanick Re: U Power Limited Registration Statement on Form F-3, as amended Initially filed August 3, 2026 File No. 333-297930
Dear Ms. O'Shanick:
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 4:30 p.m. ET on August 12, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Jia Li
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CORRESP 1 filename1.htm U Power Limited August 10, 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: Ms. Jenny O'Shanick Re: U Power Limited Registration Statement on Form F-3, as amended Initially filed August 3, 2026 File No. 333-297930 Dear Ms. O'Shanick: 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 4:30 p.m. ET on August 12, 2026, or as soon as thereafter 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