TEXT-EXTRACT 2 filename2.txt August 1, 2024 Bingyi Zhao Chief Financial Officer U Power Limited 18/F, Building 3, Science and Technology Industrial Park Yijiang District, Wuhu City, Anhui Province People s Republic of China, 241003 Re: U Power Limited Form 20-F for the Fiscal Year Ended December 31, 2023 Filed May 15, 2024 File No. 001-41679 Dear Bingyi Zhao: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing