# EDGAR Filing Document

**Accession Number:** 0001897532
**File Stem:** 0000000000-26-001742
**Filing Date:** 2026-2
**Character Count:** 2596
**Document Hash:** fa1affe11333902dad826e780ec84f63
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001742.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0000000000-26-001742

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260220

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-293481

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-26-016537

## Text-Extract

```

                                                           February 20, 2026

Pijun Liu
Chief Executive Officer
Ping An Biomedical Co., Ltd.
22/F, China United Plaza
1002-1008, Tai Nan West Street
Cheung Sha Wan, Kowloon
Hong Kong

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

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
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 Erin Donahue at 202-551-6063 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._