# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-26-027007
**Filing Date:** 2026-3
**Character Count:** 2118
**Document Hash:** f4fb61f14850179ff8b2ab4009bac0f6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-027007.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-027007

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260312

**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**

18/F, Building 3, Science and Technology Industrial Park

Yijiang District, Wuhu City, Anhui Province

People's Republic of China, 241003

March 12, 2026

<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

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| | |
|:---|:---|
| **Re:** | **U Power Limited** |
|  | **Withdrawal of Registration Statement on Form F-1** |
|  | **Initially Filed on March 10, 2026** |
|  | **File No. 333-294161** |

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Dear Mr. Eranga Dias:

On March 12, 2026, U Power Limited (the "Company") requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 5:00 p.m. ET on March 12, 2026, or as soon as thereafter as practicable. We hereby withdraw our request for acceleration of effectiveness.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| U Power Limited | U Power Limited | U Power Limited |
| By: | /s/ Jia Li | /s/ Jia Li |
|  | Name: | Jia Li |
|  | Title: | Chief Executive Officer, Director, Chairman of the Board of Directors |

---