Exhibit 107

Calculation of Filing Fee Tables

           F-1         

(Form Type)

U Power Limited

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Fee

Proposed

Proposed

Calculation

Maximum

Maximum

or Carry

Offering

Aggregate

Amount of

Security

Security

Forward

Amount

Price Per

Offering

Registration

Type

Class Title

Rule

Registered

Unit

Price

Fee Rate

Fee

Fees to Be Paid

Equity

Units, each consisting of one Ordinary Share, par value $0.0000001 per share, one Warrant to purchase one Ordinary Share (“Series A Warrant”), and one additional Warrant to purchase one Ordinary Share (“Series A Warrant”)

Rule 457(a)

10,000,000

$

2.42

$

24,200,000

0.00014760

$

3,571.92

Equity

Ordinary Shares included as part of the Units(1)

Rule 457(g)

–

–

–

–

–

Equity

Series A Warrants to purchase Ordinary Shares included as part of the Units(1)

Rule 457(g)

–

–

–

–

–

Equity

Series B Warrants to purchase Ordinary Shares included as part of the Units(1)

Rule 457(g)

–

–

–

–

–

Equity

Ordinary Shares issuable upon exercise of the Series A Warrants

Rule 457(a)

10,000,000

$

2.54

$

25,400,000

0.00014760

$

3,749.04

Equity

Ordinary Shares issuable upon exercise of the Series B Warrants

Rule 457(a)

10,000,000

$

2.42

$

24,200,000

0.00014760

$

3,571.92

Fees Previously Paid

–

–

–

–

–

–

–

$

0

Total Offering Amounts

$

73,800,000

$

10,892.88

Total Fees Previously Paid

$

0

Total Fee Offset

$

0

Net Fee Due

$

10,892.88

(1) In accordance with Rule 457(g) under the Securities Act, because the Registrant’s Ordinary Shares underlying the Warrants are registered hereby, no separate registration fee is required with respect to the Warrants registered hereby.