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
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CORRESP 1 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