# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-26-027010
**Filing Date:** 2026-3
**Character Count:** 1955
**Document Hash:** 22d4c6fc9b269c75d7720d90d5d04cee
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-027010.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001213900-26-027010

**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

March 12, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-1004

Re: U Power Limited <br> Registration Statement on Form F-1 <br> File No. 333-294161

Ladies and Gentlemen:

Reference is made to our letter dated March 12, 2026, in which we provided concurrence in the request for acceleration of the effective date of the above-referenced Registration Statement for March 12, 2026, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and hereby withdraw our request for acceleration of the effective date.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Maxim Group LLC** | **Maxim Group LLC** | **Maxim Group LLC** |
| By: | /s/ Ritesh M. Veera | /s/ Ritesh M. Veera |
|  | Name: | Ritesh M. Veera |
|  | Title: | Co-Head of Investment Banking |

---