U Power Ltd — Capital/Financing Update 2024

Oct 17, 2024

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U Power Limited

October 17, 2024

VIA EDGAR

Ms. Sarah Sidwell

Division of Corporation Finance

U.S. Securities & Exchange Commission

Re:
Registration Statement on Form F-3 File No. 333-282542

Dear Ms. Sarah Sidwell:

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 that the effectiveness of the above-referenced Registration Statement, be accelerated, so that the Registration Statement will become effective at 4:30 pm, Eastern Time, on October 21, 2024, or as soon thereafter as practicable.

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