Via EDAGR
September 17, 2025
Bradley Ecker
Asia Timmons-Pierce
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nano Labs Ltd (CIK No. 0001872302) |
| Registration Statement on Form F-3 (File No. 333-289211) |
Dear Bradley Ecker and Asia Timmons-Pierce,
Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, Nano Labs Ltd (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form F-3, as amended (the “F-3 Registration Statement”), be accelerated to, and that the F-3 Registration Statement become effective at, 10:00 A.M., Eastern Time on September 19, 2025 or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the F-3 Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Baker & McKenzie LLP.
[Signature page follows]
| Very truly yours, | ||
| Nano Labs Ltd | ||
| By: | /s/ Jianping Kong | |
| Name: | Jianping Kong | |
| Title: | Chairman and Chief Executive Officer | |