September 26, 2022


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



Nano Labs Ltd (CIK No. 0001872302)

Registration Statement on Form F-1 (File No. 333-266825)

Dear Ms. Donahue and Mr. Kruczek,

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 Form F-1 (File No. 333-266825) (theF-1 Registration Statement”) be accelerated to 5:00 P.M., Eastern Time on September 26, 2022 or as soon thereafter as practicable. We are no longer requesting that the F-1 Registration Statement be declared effective at such time and hereby formally withdraw our request for acceleration for the effective date to such time.

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 at 86-10-6529-8308 or via e-mail at Thank you for your attention to this matter.

[Signature page follows]

Very truly yours,
Nano Labs Ltd

/s/ Jianping Kong

Name:   Jianping Kong
Title:   Chairman and Chief Executive Officer