UPLOAD Filing
Ping An Biomedical Co., Ltd.
Date: Feb. 20, 2026 · CIK: 0001897532 · Accession: 0000000000-26-001742
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293481
Letter
Re: Ping An Biomedical Co., Ltd. Registration Statement on Form F-1 Filed February 13, 2026 File No. 333-293481 Dear Pijun Liu:
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
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
Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
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
</TEXT>
</DOCUMENT>