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- 20-F Annual report (foreign)
- 4.59 English Translation of Pledge Agreement, Dated November 24, 2022, by and Between United Time Technology Company Limited and China Resources Bank of Zhuhai Co., LTD
- 4.60 English Translation of Working Capital Loan Agreement, Dated November 24, 2022, by and Between United Time Technology Company Limited and China Resources Bank of Zhuhai Co., LTD
- 4.61 English Translation of Loan Agreement, Dated December 2, 2022, by and Between United Time Technology Company Limited and Industrial and Commercial Bank of China Limited
- 4.62 English Translation of Loan Agreement, Dated December 7, 2022, by and Between United Time Technology Company Limited and Industrial and Commercial Bank of China Limited
- 4.63 English Translation of Working Capital Loan Agreement, Dated November 24, 2022, by and Between United Time Technology Company Limited and Citic Bank Co., LTD
- 4.64 English Translation of Guarantee Agreement for Loan, Dated November 24, 2022, by and Between Minfei Bao and China Resources Bank of Zhuhai Co., LTD
- 4.65 English Translation of Guarantee Agreement for Loan, Dated November 24, 2022, by and Between Qiuzi Ping and China Resources Bank of Zhuhai Co., LTD
- 4.66 English Translation of Guarantee Agreement for Loan, Dated November 24, 2022, by and Between Guangxi Utime Technology Co., LTD and Industrial and Commercial Bank of China Limited
- 4.67 English Translation of Guarantee Agreement for Loan, Dated December 2, 2022, by and Between Minfei Bao and Industrial and Commercial Bank of China Limited
- 4.68 English Translation of Guarantee Agreement for Loan, Dated December 2, 2022, by and Between Qiuzi Ping and Industrial and Commercial Bank of China Limited
- 4.69 English Translation of Credit Line Agreement, Dated December 2, 2022, by and Between United Time Technology Company Limited and China Resources Bank of Zhuhai Co., LTD
- 12.1 Certification
- 12.2 Certification
- 13.1 Certification
- 13.2 Certification
- 15.1 Consent of Bdo China Shu Lun Pan Certified Public Accountants LLP, Independent Registered Public Accounting Firm
- 15.2 Consent of Audit Alliance LLP
- 15.3 Consent of B&D Law Firm
- 19.1 Insider Trading Policies
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Exhibit 15.3
B & D Law Firm |
12th Floor, Building B, Posco Center, No.13 Fourth Block Wangjing Dongyuan,
Chaoyang District Beijing, 100102 China
Tel: 010 6478 9105 Fax : 010 6478 9550
Email: bdproject@bdlawyer.com.cn Web: www.bdlawyer.com.cn
To: UTime Limited
7th Floor, Building 5A
Shenzhen Software Industry Base, Nanshan District
Shenzhen, People’s Republic of China 518061
August 8, 2023
Dear Sir/Madam:
We hereby consent to the reference of our name under the heading “Item 3.D. Risk Factors” in UTime Limited’s Annual Report on Form 20-F for the year ended March 31, 2023 (the “Annual Report”), which will be filed with the Securities and Exchange Commission (the “SEC”) in the month of August 2023, and the summary of our opinion under the heading “Item 3.D. Risk Factors,” “Item 4.B. Information on the Company—Business Overview—Regulations,” and “Item 10.E. Additional Information—Taxation—People’s Republic of China Taxation” in the Annual Report. We also consent to the filing of this consent letter with the SEC as an exhibit to the Annual Report.
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.
Very truly yours,
/s/ B&D Law Firm
B&D Law Firm