# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-23-020972
**Filing Date:** 2023-3
**Character Count:** 3552
**Document Hash:** 4091cded71e2f49f88034704fd93eca5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-020972.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001213900-23-020972

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230317

**FILER**: 

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2F, ZUOAN 88 A, LUJIAZUI
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200120
- **BUSINESS PHONE:** 0086-21-6859-3598

**MAIL ADDRESS:**
- **STREET 1:** 2F, ZUOAN 88 A, LUJIAZUI
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200120

March 17, 2023

Via Edgar

Ms. Erin Purnell

Office of Manufacturing

U.S. Securities and Exchange Commission

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| | |
|:---|:---|
| **Re:** | **U Power Limited** |

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**Amendment No. 3 to Registration Statement on Form F-1**

**March 15, 2023**

**File No. 333-268949**

Dear Ms. Purnell:

This letter is in response to the letter dated March 15, 2023, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to U Power Limited (the "Company", "we", or "our"). For ease of reference, we have recited the Commission's comments in this response. An amendment to the registration statement on Form F-1(the "Amendment") is being filed to accompany this letter.

<u>Amendment No. 3 to Form F-1 filed March 15, 2023</u>

<u>Cover Page</u>

**1. Please revise the cover page of the resale prospectus to disclose the price of the initial public offering. Refer to Instruction 2 to Item 501(b)(3) of Regulation S-K.**

<u>Response</u>: We acknowledge the Staff's comment and revised the cover page of the resale prospectus to disclose the price of the initial public offering.

**2. Revise the cover page of the resale prospectus to include the information from the cover page of the public offering prospectus, including the disclosure related to your organizational structure, risks related to operations in China or Hong Kong, how you will refer to the holding company and subsidiaries and how cash is transferred in your organization.**

<u>Response</u>: We acknowledge the Staff's comment and revised the cover page of the resale prospectus to include the information from the cover page of the public offering prospectus, including the disclosure related to our organizational structure, risks related to operations in China or Hong Kong, how we will refer to the holding company and subsidiaries and how cash is transferred in our organization.

<u>Exhibits Index, page II-3</u>

**3. Please have counsel file a revised legal opinion that includes the ordinary shares that are being registered on behalf of the selling shareholder.**

<u>Response</u>: We acknowledge the Staff's comment and are filing the revised legal opinions (exhibits 5.1, 8.1, and 8.2), that include the ordinary shares that are being registered on behalf of the selling shareholder.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| /s/ *Jia Li* | /s/ *Jia Li* |
| Name: | Jia Li |
| Title: | Chief Executive Officer |

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Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC