# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-23-011345
**Filing Date:** 2023-2
**Character Count:** 2811
**Document Hash:** c48138703db30325998b7adfc559ecc7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-011345.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001213900-23-011345

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**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

February 14, 2023

Via Edgar

Mr. Charles Eastman

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

---

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

---

**Registration Statement on Form F-1**

**Filed December 22, 2022**

**File No. 333-268949**

Dear Mr. Eastman:

This letter is in response to the letter dated January 3, 2023, from the staff (the "Staff") of the 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 and numbered them accordingly. An amendment to the registration statement on Form F-1 is being filed to accompany this letter.

<u>Registration Statement on Form F-1</u>

<u>Management</u>

<u>Compensation of Directors and Executive Officers, page 119</u>

**1. Please update your disclosure in this section to reflect the year ended December 31, 2022.**

<u>Response</u>: We acknowledge Staff's comment and updated the disclosure of the compensation of directors and executive officers to reflect the year ended December 31, 2022.

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

**2. We note that you have filed forms of many of the required exhibits. Please final executed versions of the exhibits in a pre-effective amendment to this registration statement.**

<u>Response</u>: We acknowledge Staff's comment and respectfully advise that we are filing executed versions of Exhibits 3.1, 5.1, 8.2, 5.1, 10.1, 10.2, and 99.2 to this 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.

---

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

---

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC