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SEC Company Response from Park Ha Biological Technology Co., (BYAH) — Jan 5, 2026

Park Ha Biological Technology Co., Ltd.
Date: Jan. 5, 2026 · CIK: 0001986247 · Accession: 0001213900-26-000833

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File numbers found in text: 333-290410

Date
January 5, 2026
Author
Xiaoqiu Zhang
Form
CORRESP
Company
Park Ha Biological Technology Co., Ltd.

Letter

VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Washington, DC 20549 Attention: Robert Augustin Re: Park Ha Biological Technology Co., Ltd. Registration Statement on Form F-1, as amended (File No. 333-290410) Withdrawal of Acceleration Request

Dear Mr. Robert Augustin:

Reference is made to our letter, filed as correspondence via EDGAR on December 22, 2025, in which we requested the acceleration of the effective date of the above-referenced Registration Statements for Wednesday, December 24, 2025 at 5:00 p.m. Eastern Time, or as soon as thereafter practicable in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statements be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,
Park Ha Biological Technology Co., Ltd.

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CORRESP
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 filename1.htm

 Park Ha Biological Technology Co., Ltd.

 901, Building C
Phase 2, Wuxi International Life Science Innovation Campus
196 Jinghui East Road

 Xinwu District, Wuxi, Jiangsu Province
People's Republic of China 214000

 January 5, 2026

 VIA EDGAR

 Division of Corporation Finance

 Office of Industrial Applications and Services

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

 Attention:
 Robert Augustin

 Re:

 Park Ha Biological Technology Co., Ltd.
 Registration Statement on Form F-1, as amended
 (File No. 333-290410)
 Withdrawal of Acceleration Request

 Dear Mr. Robert Augustin:

 Reference is made to our letter,
filed as correspondence via EDGAR on December 22, 2025, in which we requested the acceleration of the effective date of the above-referenced
Registration Statements for Wednesday, December 24, 2025 at 5:00 p.m. Eastern Time, or as soon as thereafter practicable in accordance
with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statements be declared
effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.

 Very truly yours,

 Park Ha Biological Technology Co., Ltd.

 /s/ Xiaoqiu Zhang

 Name:
 Xiaoqiu Zhang

 Title:
 Chief Executive Officer and Director