{"url_path":"/sec/etst/10-k/2026/item-1b","section_key":"item-1b","section_title":"Item 1B UNRESOLVED STAFF COMMENTS**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","accession_number":"0001493152-26-029160","cik":"0001538495","ticker":"ETST","issuer_name":"Earth Science Tech, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","primary_entity_key":"0001538495","primary_entity_name":"Earth Science Tech, Inc."},"word_count":7,"has_tables":true,"body_markdown":"**ITEM\n1B. UNRESOLVED STAFF COMMENTS**\n\n \n\nNone.\n\n \n\n15"}