# EDGAR Filing Document

**Accession Number:** 0001872302
**File Stem:** 0000000000-25-009046
**Filing Date:** 2025-8
**Character Count:** 5855
**Document Hash:** 149e5fc8ac045eef08e5bf4814cac6ff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009046.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0000000000-25-009046

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250825

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nano Labs Ltd
- **CENTRAL INDEX KEY:** 0001872302
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288573

**BUSINESS ADDRESS:**
- **STREET 1:** 30 FLOOR, DICARA SILVER CENTER
- **STREET 2:** NO.29 JIEFANG EAST RD, JIANGGAN DISTRICT
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310000
- **BUSINESS PHONE:** 8615968976786

**MAIL ADDRESS:**
- **STREET 1:** 30 FLOOR, DICARA SILVER CENTER
- **STREET 2:** NO.29 JIEFANG EAST RD, JIANGGAN DISTRICT
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-062186

## Text-Extract

```

                                                            August 25, 2025

Jianping Kong
Chief Executive Officer
Nano Labs Ltd
China Yuangu Hanggang Technology Building
509 Qianjiang Road, Shangcheng District
Hangzhou, Zhejiang
People   s Republic of China

       Re: Nano Labs Ltd
           Amendment No. 1 to
           Registration Statement on Form F-3
           Filed August 4, 2025
           File No. 333-288573
Dear Jianping Kong:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our July 24,
2025 letter.

Form F-3 filed August 4, 2025
General

1.     We note your revised disclosure in response to prior comment 3. Please
address the
       following points in your next amendment or response letter, as
applicable:
           Refer to your disclosure under    Custody of our Cryptocurrency
Holdings    that
           you    maintain [your] cryptocurrency holdings in wallets hosted on
reputable
           exchanges, including Hashkey Exchange, CEFFU, Coinbase and Binance.
  As
           previously requested, please supplementally confirm whether you have
disclosed
           the identities of the material third party custodians with which you
maintain your
 August 25, 2025
Page 2

           crypto asset holdings and revise to address the substance of prior
comment 3 with
           respect to each material custodian.
             We are unable to locate responsive revisions in response to prior
comment 3 with
           respect to Hashkey Exchange and Coinbase, each of whom your
disclosure
           identifies as a third party custodian with which you maintain your
crypto asset
           holdings. Please revise as appropriate or advise otherwise.
             Your revised disclosure states that,    [f]or our cryptocurrency
assets stored in
           CEFFU, we are not aware of the proportion of private keys that are
held in hot,
           warm or cold storage.    Please tell us whether your custody
agreement with
           CEFFU specifies how the private keys stored by CEFFU on your behalf
are held
           (e.g., cold, warm or hot storage) and revise to disclose the same in
greater detail,
           qualitatively and/or quantitatively, to the extent such information
is reasonably
           available.
             We note your disclosure that "CEFFU does not provide insurance on
client assets
           under custody" and that you lack visibility as to whether Binance
maintains
           insurance coverage for your crypto asset holdings. Please add a
separately
           captioned risk factor discussing the risks attendant to the
potential absence of such
           insurance coverage for your crypto asset holdings.
             Your revised disclosure states that    [t]he majority of our
remaining
           cryptocurrency assets are custodied by Binance, which does not make
custodian
           agreements publicly available according to its internal policy.
Please tell us
           whether you have an agreement with Binance regarding its custody
arrangements
           for the crypto assets that it custodies on your behalf. If so,
please supplementally
           advise us why you    lack visibility    into such custody
arrangements, as your
           revised disclosure states. To the extent you have a material custody
agreement
           with Binance, please revise to address the substance of prior
comment 3 with
           respect thereto or advise otherwise. Furthermore, to the extent that
you lack
           visibility into such custody arrangements, please tell us how you
considered
           adding risk factor disclosure related thereto.

      Please include the revised disclosure directly within your next amendment
to Form F-
      3.
      Please contact Bradley Ecker at 202-551-4985 or Asia Timmons-Pierce at
202-551-
3754 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._