Exhibit 16.1

September 16, 2026
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | UTime Ltd |
| File No. 001-40306 |
Commissioners:
We have read the Form 6-K of UTime Ltd to be filed with the Securities and Exchange Commission on or about September 16, 2026. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.
Very truly yours,
/s/ Assentsure PAC
Singapore