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SEC Company Response from Park Ha Biological Technology Co., (BYAH) — Jan 22, 2026

Park Ha Biological Technology Co., Ltd.
Date: Jan. 22, 2026 · CIK: 0001986247 · Accession: 0001213900-26-006898

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File numbers found in text: 333-290410

Date
January 22, 2026
Author
Xiaoqiu Zhang
Form
CORRESP
Company
Park Ha Biological Technology Co., Ltd.

Letter

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 22, 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) Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Park Ha Biological Technology Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Monday, January 26, 2026, or as soon as thereafter practicable.

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

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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 22, 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)
 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Park Ha Biological Technology Co., Ltd. hereby requests acceleration of effectiveness of the above
referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Monday, January 26, 2026, or as
soon as thereafter practicable.

 Very truly yours,

 Park Ha Biological Technology Co., Ltd.

 /s/ Xiaoqiu Zhang

 Name:
 Xiaoqiu Zhang

 Title:
 Chief Executive Officer and Director