CORRESP Filing
Ping An Biomedical Co., Ltd.
Date: June 27, 2025 · CIK: 0001897532 · Accession: 0001213900-25-058691
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CORRESP 1 filename1.htm Majestic Ideal Holdings Ltd VIA EDGAR June 27, 2025 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 October 4, 2024, as amended File No. 333- 282499 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 30, 2025, 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