Exhibit 99.1
June 8, 2023
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
WWC, P.C. (“WWC”) has been furnished with a copy of the disclosures in the Form 6-K for the event that occurred on May 10, 2023 to be filed by WWC’s former client, U Power Limited (the “Company”). WWC does not disagree with the Company’s statements regarding WWC contained in the Form 6-K.
WWC has no basis to agree or disagree with any other part of the Form 6-K that pertains to statements not related to WWC.
Very truly yours,
/s/ WWC, P.C.
WWC, P.C.
Certified Public Accountants