# EDGAR Filing Document

**Accession Number:** 0001939780
**File Stem:** 0001213900-23-024476
**Filing Date:** 2023-3
**Character Count:** 2018
**Document Hash:** 33301db4acf43448d530724629486351
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-024476.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001213900-23-024476

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**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

**U Power Limited**

2F, Zuoan 88 A, Lujiazui,<br> Shanghai, People's Republic of China

<u>VIA EDGAR</u>

March 30, 2023

Ms. Erin Purnell

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F. Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **U Power Limited** |
|  | **Registration Statement on Form F-1, as amended<br> File No. 333-268949** |

---

Dear Ms. Purnell:

In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, U Power Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 pm, Eastern Time, on March 31, 2023, or as soon thereafter as practicable.

---

| | | |
|:---|:---|:---|
| 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 and Chairman of the Board of Directors |

---

cc. Ying Li, Esq., Hunter Taubman Fischer & Li LLC