# EDGAR Filing Document

**Accession Number:** 0002024283
**File Stem:** 0001213900-25-073859
**Filing Date:** 2025-8
**Character Count:** 2011
**Document Hash:** 0aa2256e862ac04d00dc3f00d6697fb4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-073859.hdr.sgml**: 20251211

**ACCESSION NUMBER**: 0001213900-25-073859

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Papa Medical Inc.
- **CENTRAL INDEX KEY:** 0002024283
- **STANDARD INDUSTRIAL CLASSIFICATION:** CIGARETTES [2111]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 990986423
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 202 NORTH CALIFORNIA AVE
- **CITY:** CITY OF INDUSTRY
- **STATE:** CA
- **ZIP:** 91744
- **BUSINESS PHONE:** (626) 855-0800

**MAIL ADDRESS:**
- **STREET 1:** 202 NORTH CALIFORNIA AVE
- **CITY:** CITY OF INDUSTRY
- **STATE:** CA
- **ZIP:** 91744

**Papa Medical Inc.**

August 8, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Kevin Stertzel, Kevin Woody, Eranga Dias and Jay Ingram

---

| | |
|:---|:---|
| **Re:** | **Papa Medical Inc. (CIK No. 0002024283)** |
|  | **Registration Statement on Form S-1, as amended** |
|  | **Initially Filed on November 22, 2024** |
|  | **File No. 333-283405** |

---

Dear Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Papa Medical Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become effective at 10:00 a.m., Eastern Time, on August 12, 2025, or as soon thereafter as practicable.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| Papa Medical Inc. | Papa Medical Inc. | Papa Medical Inc. |
| By: | /s/ Jian Hua | /s/ Jian Hua |
|  | Name: | Jian Hua |
|  | Title: | Chief Executive Officer and Director |

---