# EDGAR Filing Document

**Accession Number:** 0001897532
**File Stem:** 0001213900-26-019881
**Filing Date:** 2026-2
**Character Count:** 2342
**Document Hash:** 2d3906433f3f4ba40af11c2f3796b567
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-019881.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001213900-26-019881

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260224

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ping An Biomedical Co., Ltd.
- **CENTRAL INDEX KEY:** 0001897532
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 22/F, CHINA UNITED PLAZA
- **STREET 2:** 1002-1008 TAI NAN WEST STREET
- **CITY:** CHEUNG SHA WAN, KOWLOON
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 9710 8044

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 22/F, CHINA UNITED PLAZA
- **STREET 2:** 1002-1008 TAI NAN WEST STREET
- **CITY:** CHEUNG SHA WAN, KOWLOON
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 0000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Majestic Ideal Holdings Ltd
- **DATE OF NAME CHANGE:** 20211206

**Ping An Biomedical Co., Ltd.**

**22/F, China United Plaza**

**1002-1008, Tai Nan West Street**

**Cheung Sha Wan, Kowloon**

**Hong Kong**

February 24, 2026

**<u>VIA EDGAR</u>**

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attn: Erin Donahue

---

| | |
|:---|:---|
| **Re:** | **Ping An Biomedical Co., Ltd.** |
|  | **Registration Statement on Form F-1** |
|  | **Filed February 13, 2026** |
|  | **File No. 333-293481** |

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Dear Ms. Donahue:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Ping An Biomedical Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 (File No. 333-293481) so that it will become effective at 5:00 p.m. ET on Thursday, February 26, 2026, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Pijun Liu |
| Pijun Liu |
| Chief Executive Officer |

---

cc: McLaughlin & Stern, LLP