# EDGAR Filing Document

**Accession Number:** 0002024258
**File Stem:** 0000000000-26-001711
**Filing Date:** 2026-2
**Character Count:** 2924
**Document Hash:** 0adcd43b3716bf356a10db60f8760d93
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001711.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0000000000-26-001711

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260219

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Phaos Technology (Cayman) Holdings Ltd
- **CENTRAL INDEX KEY:** 0002024258
- **STANDARD INDUSTRIAL CLASSIFICATION:** INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** U0
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-284137

**BUSINESS ADDRESS:**
- **STREET 1:** 83 SCIENCE PARK DR, #02-01 & #04-01A/B
- **STREET 2:** THE CURIE, SINGAPORE SCIENCE PARK 1
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 118258
- **BUSINESS PHONE:** 65 6250 3877

**MAIL ADDRESS:**
- **STREET 1:** 83 SCIENCE PARK DR, #02-01 & #04-01A/B
- **STREET 2:** THE CURIE, SINGAPORE SCIENCE PARK 1
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 118258
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-014078

## Text-Extract

```

                                                            February 19, 2026

Gan Hong Loon
Chief Financial Officer
Phaos Technology (Cayman) Holdings Ltd
83 Science Park Drive
#04-01A/B The Curie , Singapore Science Park 1
Singapore 118258

       Re: Phaos Technology (Cayman) Holdings Ltd
           Form 20-F filed September 18, 2025
           File No. 333-284137
Dear Gan Hong Loon:

        We have reviewed your filing and have the following comment. Please
respond to this
letter within ten business days by providing the requested information or
advise us as soon as
possible when you will respond. After reviewing your response to this letter,
we may have
additional comments.

Form 20-F filed September 18, 2025
Statements of Operations, page F-3

1.     Please identify for us the business, competitive and economic factors
that caused your
       sales to decline by 91%. Explain the underlying reasons for the
reduction in sales orders
       from your largest customers. This information should also be included
under Item 5 of
       your next Form 20-F.
        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. Please contact Al Pavot at 202-551-3738 or Terence O'Brien
at 202-551-3355
if you have questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Industrial Applications and Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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