# EDGAR Filing Document

**Accession Number:** 0002024283
**File Stem:** 0000000000-25-007235
**Filing Date:** 2025-7
**Character Count:** 4236
**Document Hash:** 513d14bf8a850585cdfeb800a647c334
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007235.hdr.sgml**: 20251211

**ACCESSION NUMBER**: 0000000000-25-007235

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250709

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07359

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001013762-24-003236

## Text-Extract

```

                                                             July 9, 2025

Jian Hua
Chief Executive Officer
Papa Medical Inc.
202 North California Ave
City of Industry, CA 91744

       Re: Papa Medical Inc.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 27, 2025
           File No. 333-283405
Dear Jian Hua:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 27,
2024 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed June 27, 2025
General

1.     We note your disclosure on page i stating that this prospectus "contains
certain
       estimates and information concerning [y]our industry, including market
position,
       market size, and growth rates of the markets in which we participate"
and that you
       "have not independently verified the accuracy or completeness of the
data contained
       in these industry publications and reports." This statement appears to
imply a
       disclaimer of responsibility for this information in the prospectus.
Please either revise
       this statement to remove such implication or specifically state that you
are liable for
       all information in the prospectus.
 July 9, 2025
Page 2
2.     We note from the revisions throughout this amended registration
statement that your
       business has changed from being a "cannabis dosing solution provider" to
"Hemp
       dosing solution provider." Please expand your disclosure to provide
background and
       reasoning as to this change. If material, also expand your disclosure in
the
       management's discussion section and other appropriate sections in this
registration
       statement discussing the reason for this shift as well as consequences,
including but
       not limited to, relaxed/heightened scrutiny from regulatory bodies,
changes to
       business growth forecasts and/or revenue, expenses incurred as a result
of this shift
       etc.
Cover Page

3.     Please revise your cover page to identify the name(s) of the lead or
managing
       underwriter(s). See Item 501(b)(8) of Regulation S-K.

       Please contact Kevin Stertzel at 202-551-3723 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please contact Eranga Dias at 202-551-8107 or Jay Ingram at
202-551-3397 with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._