Correspondence 0001213900-24-056197 from Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: June 26, 2024 · CIK: 0001897532 · Accession: 0001213900-24-056197
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File numbers found in text: 333-271502
Letter
Majestic Ideal Holdings Ltd
VIA EDGAR
June 26, 2024
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
Washington, D.C. 20549
Attn: Thomas Jones and Jay Ingram
Re: Majestic Ideal Holdings Ltd
Registration Statement on Form F-1
Filed April 28, 2023, as amended
File No. 333-271502
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Majestic Ideal Holdings Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 pm ET on June 28, 2024, or as soon as thereafter practicable.
Very truly yours,
/s/ Yuk Yin Judy Li
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Majestic Ideal
Holdings Ltd
VIA EDGAR
June 26, 2024
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
Washington, D.C. 20549
Attn: Thomas Jones and Jay Ingram
Re:
Majestic Ideal Holdings Ltd
Registration Statement on Form F-1
Filed April 28, 2023, as amended
File No. 333-271502
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Majestic Ideal Holdings Ltd hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 5:00 pm ET on June 28, 2024, or as soon as thereafter practicable.
Very truly yours,
/s/ Yuk Yin Judy Li
Yuk Yin Judy Li
Chairperson of the Board of Directors
cc:
Loeb & Loeb LLP
Haneberg Hurlbert PLC