CORRESP Filing
Ping An Biomedical Co., Ltd.
Date: Feb. 24, 2026 · CIK: 0001897532 · Accession: 0001213900-26-019881
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File numbers found in text: 333-293481
Letter
VIA EDGAR Division of Corporation Finance Office of Manufacturing Re: Ping An Biomedical Co., Ltd. Registration Statement on Form F-1 Filed February 13, 2026 File No. 333-293481
Dear Ms. Donahue:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Ping An Biomedical Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 (File No. 333-293481) so that it will become effective at 5:00 p.m. ET on Thursday, February 26, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Pijun Liu
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CORRESP
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Ping An Biomedical Co., Ltd.
22/F, China United Plaza
1002-1008, Tai Nan West Street
Cheung Sha Wan, Kowloon
Hong Kong
February 24, 2026
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Erin Donahue
Re:
Ping An Biomedical Co., Ltd.
Registration Statement on Form F-1
Filed February 13, 2026
File No. 333-293481
Dear Ms. Donahue:
Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, Ping An Biomedical Co., Ltd. hereby requests acceleration of effectiveness of
the above referenced Registration Statement on Form F-1 (File No. 333-293481) so that it will become effective at 5:00 p.m. ET on Thursday,
February 26, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Pijun Liu
Pijun Liu
Chief Executive Officer
cc:
McLaughlin & Stern, LLP