<SEC-DOCUMENT>0001193125-22-251713.txt : 20221026
<SEC-HEADER>0001193125-22-251713.hdr.sgml : 20221026
<ACCEPTANCE-DATETIME>20220927071135
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ACCESSION NUMBER:		0001193125-22-251713
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nano Labs Ltd
		CENTRAL INDEX KEY:			0001872302
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		30 FLOOR, DICARA SILVER CENTER
		STREET 2:		NO.29 JIEFANG EAST RD, JIANGGAN DISTRICT
		CITY:			HANGZHOU
		STATE:			F4
		ZIP:			310000
		BUSINESS PHONE:		8615968976786

	MAIL ADDRESS:	
		STREET 1:		30 FLOOR, DICARA SILVER CENTER
		STREET 2:		NO.29 JIEFANG EAST RD, JIANGGAN DISTRICT
		CITY:			HANGZHOU
		STATE:			F4
		ZIP:			310000
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<TYPE>CORRESP
<SEQUENCE>1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">September 26, 2022 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Via EDGAR </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ms.&nbsp;Erin Donahue </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Geoffrey Kruczek </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Manufacturing </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Nano Labs Ltd (CIK No.&nbsp;0001872302) </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B><U>Registration Statement on Form</U><U></U><U><FONT STYLE="white-space:nowrap">&nbsp;F-1</FONT></U><U></U><U>&nbsp;(File No.</U><U></U><U><FONT
STYLE="white-space:nowrap">&nbsp;333-266825)</FONT></U> </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Donahue and Mr.&nbsp;Kruczek, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Reference is made to our letter, filed as correspondence via EDGAR on September 23, 2022, in which we requested that the effective date for
the Registration Statement on <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">Form&nbsp;F-1&nbsp;(File&nbsp;No.&nbsp;333-266825)&nbsp;(the</FONT></FONT> &#147;<B><FONT STYLE="white-space:nowrap">F-1</FONT> Registration
Statement</B>&#148;) be accelerated to 5:00 P.M., Eastern Time on September&nbsp;26, 2022 or as soon thereafter as practicable. We are no longer requesting that the <FONT STYLE="white-space:nowrap">F-1</FONT> Registration Statement be declared
effective at such time and hereby formally withdraw our request for acceleration for the effective date to such time. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any
questions regarding this request, please contact our counsel, Dan Ouyang of Wilson Sonsini Goodrich and Rosati, Professional Corporation, by a telephone call
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">at&nbsp;86-10-6529-8308&nbsp;or</FONT></FONT> <FONT STYLE="white-space:nowrap">via&nbsp;e-mail&nbsp;at</FONT> douyang@wsgr.com. Thank you for your attention to this matter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>[Signature page follows] </I></P>
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3">Nano Labs Ltd</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jianping Kong</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Jianping Kong</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Chairman and Chief Executive Officer</TD></TR>
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