# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-23-018626
**Filing Date:** 2023-3
**Character Count:** 2877
**Document Hash:** a73fded6c36b6bee8b5672b382dbe031
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-018626.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001213900-23-018626

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230308

**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 8, 2023

Via Edgar

Ms. Erin Purnell

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

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

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

**February 14, 2023**

**File No. 333-268949**

Dear Ms. Purnell:

This letter is in response to the letter dated February 17, 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 comment 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. 1 to Form F-1 filed February 14, 2023</u>

<u>Exhibits</u>

**1. We note your response to comment 2 and reissue. Please file a final executed version of the underwriting agreement as Exhibit 1.1 in a pre-effective amendment to the registration statement.**

<u>Response</u>: We acknowledge the Staff's comment and are refiling the latest version of the underwriting agreement as Exhibit 1.1 to the Amendment. However, a final executed version of the underwriting agreement will only become available after the final pricing can be determined, which will not be possible prior to the effectiveness of the registration statement. As such, we respectively advise the Staff that we will refile the latest version of the underwriting agreement from time to time, if and when it is further updated, in any subsequent pre-effective amendments to the registration statement.

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