U Power Limited

 

August 10, 2026

Via EDGAR

 

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Attention:

Ms. Jenny O’Shanick

 

Re:	U Power Limited
	Registration Statement on Form F-3, as amended
	Initially filed August 3, 2026
	File No. 333-297930

 

Dear Ms. O’Shanick:

 

Pursuant to Rule 461 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 4:30 p.m. ET on August 12, 2026, or as soon as thereafter practicable.

 

Very truly yours,

 

		/s/ Jia Li
	Name:	Jia Li
	Title:	Chief Executive Officer, Director, and Chairman of the Board of Directors

 

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