As filed with the Securities and Exchange Commission on December 5, 2025. Registration No. 333-290245 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Amendment No. 2 to FORM S-1/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 AMATUHI HOLDINGS, INC. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) Delaware 8399 39-3087053 (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identificati ...