We present a replication process, named reversal soft ultraviolet (UV) nanoimprint, to fabricate a high-aspect-ratio flexible subwavelength grating (SWG) on a polyurethane acrylate (PUA). This nanopatterning technique consists of casting, reversal UV imprint, and dry release. The UV curing process of PUA to avoid pattern collapse is investigated. Revalpha film acts as the supporting and sacrificial layer during the whole process due to its special surface energy property. The free-standing PUA structures with a period of 200 nm and a depth of 350 nm can be automatically released from the Revalpha film by heating. The PUA resist is well suited to replicate fine patterns of the mold with high aspect ratio and large area precisely and uniformly for low surface energy and low viscosity. The measured transmittance is compared with the calculation results based on rigorous coupled-wave analysis in the wavelength region ranging from 500 to 800 nm. The experimental results agree well with the theoretical calculations.