UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of January 2026
Commission File Number: 001-41679
U Power Limited
18/F, Building 3, Science and Technology Industrial
Park
Yijiang District, Wuhu City, Anhui Province
People’s Republic of China, 241003
(Address of principal executive office)
Indicate by check mark whether the registrant
files or will file annual reports under cover of Form 20-F or Form 40-F:
Form 20-F ☒
Form 40-F ☐
Changes in Registrant’s Certifying Accountant
On January 20, 2026, the audit committee of the
board of the directors (the “Board”) of U Power Limited, a company incorporated under the laws of the Cayman Islands (the
“Company”), recommended, and the Board approved, the change of the Company’s independent auditor to HCL, PLLC (“HCL”),
in place of HHL LLP (“HHL”). The termination of the engagement with HHL became effective
as of January 13, 2026, and the engagement of HCL as the independent auditor of the
Company became effective as of January 13, 2026.
HHL conducted a limited review of the Company’s
interim financial statements for the six months ended June 30, 2025. During the Company’s six months ended June 30, 2025 and through
January 13, 2026, there were no disagreements with HHL on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to HHL’s satisfaction, would have caused HHL to make reference
to the subject matter of the disagreement in connection with any reports on the Company’s financial statements for such periods.
The Company has provided HHL with a copy of the
above disclosure and requested that HHL furnish a letter addressed to the Commission stating whether or not it agrees with the above statements.
A copy of HHL’s letter is filed herewith as Exhibit 16.1.
During the six months ended June 30, 2025 and
any subsequent interim periods prior to the engagement of HCL, neither the Company, nor anyone on behalf of the Company, has consulted
HCL regarding either the application of accounting principles to a specified transaction, whether completed or proposed, or the type of
audit opinion that might be rendered on the Company’s consolidated financial statements. Neither a written report was provided to
the Company nor was any oral advice provided that HCL concluded was an important factor considered by the Company in reaching a decision
as to the accounting, auditing, or financial reporting issue. Additionally, neither the Company, nor anyone on behalf of it, has consulted
HCL regarding any matter that was the subject of a “disagreement” as defined in Item 16F(a)(1)(iv) of Form 20-F and related
instructions to Item 16F of Form 20-F, or any “reportable events” as described in Item 16F(a)(1)(v) of Form 20-F.
SIGNATURE
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
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U Power Limited |
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| Date: January 27, 2026 |
By: |
/s/ Jia Li |
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Name: |
Jia Li |
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Title: |
Chief Executive Officer |
EXHIBIT INDEX
| Exhibit No. |
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Description |
| 16.1 |
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Letter, dated January 27, 2026, from HHL LLP addressed to the U.S. Securities and Exchange Commission |
Exhibit 16.1
January 27, 2026
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountant for U
Power Limited (the “Company”). We have read the disclosures under “Item 4.01. Changes in Registrant’s Certifying
Accountant” in the Company’s current report on Form 6-K, to be filed on or about January 27, 2026, and we are in agreement
with the disclosures thereunder as it relates to our firm. We have no basis to agree or disagree with other statements contained under
such Item 4.01.
HHL LLP
