U Power Limited (UCAR) F-1 Registration statement (foreign)

Exhibit 23.4

 

CONSENT LETTER

February 21, 2025

To:	U Power Limited
	2F, Zuoan 88 A, Lujiazui,
	Shanghai, People’s Republic of China

Dear Sir/Madam,

We consent to the reference to our firm in U Power Limited’s registration statement on Form F-1 (together with any future amendments or supplements thereto, the “Registration Statement”), which is filed with the U.S. Securities and Exchange Commission on the date hereof. We also consent to the filing of this consent letter with the U.S. Securities and Exchange Commission as an exhibit to the Registration Statement.

In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.

Yours faithfully,

/s/ Guantao Law Firm

Guantao Law Firm