# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-26-028871
**Filing Date:** 2026-3
**Character Count:** 1854
**Document Hash:** d8d1b8103a7b9946916e23c6d2857c05
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-028871.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-028871

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** U Power Ltd
- **CENTRAL INDEX KEY:** 0001939780
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2F, ZUOAN 88 A, LUJIAZUI
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 0086-21-6859-3598

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2F, ZUOAN 88 A, LUJIAZUI
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4

**U Power Limited**

<u>Via EDGAR</u>

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

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| | |
|:---|:---|
| **Re:** | **U Power Limited** |
|  | **Registration Statement on Form F-1 (File No. 333-294161)** |
|  | **Filed March 13, 2026** |

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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 |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC