Estrella Immunopharma(ESLA) - Prospectus(update)

(State or other jurisdiction of incorporation or organization) Delaware 6770 86-1314502 (Primary Standard Industrial Classification Code Number) As filed with the U.S. Securities and Exchange Commission on January 21, 2026 Registration No. 333-292331 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 AMENDMENT NO. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ____________________________ ESTRELLA IMMUNOPHARMA, INC. (Exact Name of Registrants as Specified in its C ...