Unit 2901, 29F, Tower C

Beijing Yintai Centre

No. 2 Jianguomenwai Avenue

Chaoyang District, Beijing 100022

People’s Republic of China

Phone: 86-10-6529-8300

Fax: 86-10-6529-8399



中国北京市朝阳区建国门外大街 2


邮政编码: 100022

电话: 86-10-6529-8300

传真: 86-10-6529-8399



July 5, 2022

Ms. Effie Simpson

Ms. Jean Yu

Ms. Erin Donahue

Mr. Geoffrey Kruczek

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


Re:    Nano

Labs Ltd (CIK No. 0001872302)


Amendment No. 2 to Registration Statement on Form F-1


Filed on June 29, 2022 (File No. 333-265539)

Dear Ms. Simpson, Ms. Yu, Ms. Donahue and Mr. Kruczek,

On behalf of our client, Nano Labs Ltd, a foreign private issuer incorporated under the laws of the Cayman Islands (the “Company”), we are hereby filing herewith the Company’s amendment No. 3 to registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).

The Company plans to request the Commission’s declaration of the effectiveness of the Registration Statement on or about July 8, 2022, and would greatly appreciate the Commission’s continuing assistance and support in meeting its timetable.

If you have any questions regarding the Registration Statement, please contact the undersigned by telephone at 86-10-6529-8308 or via e-mail at Questions pertaining to auditing matters may be directed to the audit engagement partner at MaloneBailey, LLP, Danyang Bian, by telephone at 86-10-8556-3995, or by email at MaloneBailey, LLP is the independent registered public accounting firm of the Company.


Very truly yours,
/s/ Dan Ouyang
Dan Ouyang




Jianping Kong, Chairman and Chief Executive Officer, Nano Labs Ltd


Bing Chen, Chief Financial Officer, Nano Labs Ltd


Danyang Bian, Partner, MaloneBailey, LLP


Stephanie Tang, Partner, Hogan Lovells



Wilson Sonsini Goodrich & Rosati, Professional Corporation

威尔逊 桑西尼 古奇 罗沙迪律师事务所

AUSTIN        BEIJING        BOSTON         BRUSSELS        HONG KONG        LONDON        LOS ANGELES        NEW YORK        PALO ALTO