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                              March 4, 2022

       Erik S. Nelson
       Chief Executive Officer
       UAN Power Corp.
       2030 Powers Ferry Road SE, Suite #212
       Atlanta, GA 30339

                                                        Re: UAN Power Corp.
                                                            Amendment No. 2 to
Registration Statement on Form 10-12G
                                                            Filed February 22,
2022
                                                            File No. 000-54334

       Dear Mr. Nelson:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form 10-12G filed February
22, 2022

       Plan of Operation, page 15

   1.                                                   Please reconcile the
intended budget for the next twelve months ended June 30, 2022 with
                                                        the actual expenses
through December 31, 2021.
       Item 5. Directors and Executive Officers, page 27

   2.                                                   We partially reissue
comment 1. Please disclose for each entity where there was a change
                                                        in control, the amount
of any consideration received. This would include repayment of
                                                        debt, including
payments to affiliates such as Coral Investment Partners. In addition,
                                                        please discuss the
specific experience, qualifications, attributes or skills that led to the
                                                        conclusion that Mr.
Nelson should serve as a director as required by Item 401(e).
 Erik S. Nelson
UAN Power Corp.
March 4, 2022
Page 2
Item 6. Executive Compensation, page 31

3.    We partially reissue comment 2. Please include a footnote to the summary
compensation
      table stock awards column disclosing all assumptions made in the
valuation by reference
      to a discussion of those assumptions in the company's financial
statements, footnotes to
      the financial statements, or discussion in the Management's Discussion
and Analysis. See
      Instruction 1 to Item 402(n)(2)(v) and (n)(2)(vi) of Regulation S-K.
Item 10. Recent Sales of Unregistered Securities, page 33

4.    We note your revised disclosure in response to comment 3 and reissue the
comment in
      part. Please disclose the persons or class of persons to whom the shares
were sold for
      each transaction. In this regard, we note that your disclosure does not
indicate to whom
      the shares were sold for the second August 21, 2018 issuance. In
addition, please revise
      your disclosure to clarify to whom the Class A and Class B warrants,
respectively, were
      issued on May 7, 2021. In this regard, we note that your disclosure
suggests the warrants
      were purchased by Coral Investment Partners, LP and also issued to
relatives of Yin-
      Chieh Cheng.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Benjamin Holt at 202-551-6614 or Pam Howell at 202-551-3357 with any
other
questions.



                                                            Sincerely,
FirstName LastNameErik S. Nelson
                                                            Division of
Corporation Finance
Comapany NameUAN Power Corp.
                                                            Office of Real
Estate & Construction
March 4, 2022 Page 2
cc:       Michael Littman
FirstName LastName