<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:ns0="http://www.sec.gov/edgar/common">
<schemaVersion>X0202</schemaVersion>
<headerData>
<submissionType>SCHEDULE 13D/A</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001240081</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>
</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>1</amendmentNo>
<securitiesClassTitle>Common Stock, $0.01 par value</securitiesClassTitle>
<dateOfEvent>03/12/2026</dateOfEvent>
<previouslyFiledFlag>false</previouslyFiledFlag>
<issuerInfo>
<issuerCIK>0001620749</issuerCIK>
<issuerCusips>
<issuerCusipNumber>69829Y109</issuerCusipNumber>
</issuerCusips>
<issuerName>Panamera Holdings Corp</issuerName>
<address>
<ns0:street1>2000 West Loop South</ns0:street1>
<ns0:street2>Suite 1820, Houston</ns0:street2>
<ns0:city>Houston</ns0:city>
<ns0:stateOrCountry>TX</ns0:stateOrCountry>
<ns0:zipCode>77027</ns0:zipCode>
</address>
</issuerInfo>
<authorizedPersons>
<notificationInfo>
<personName>T. Benjamin Jennings</personName>
<personPhoneNum>(713) 898-7200</personPhoneNum>
<personAddress>
<ns0:street1>2000 West Loop South</ns0:street1>
<ns0:street2>Suite 1820</ns0:street2>
<ns0:city>Houston</ns0:city>
<ns0:stateOrCountry>TX</ns0:stateOrCountry>
<ns0:zipCode>77027</ns0:zipCode>
</personAddress>
</notificationInfo>
</authorizedPersons>
</coverPageHeader>
<reportingPersons>
<reportingPersonInfo>
<reportingPersonCIK>0001240081</reportingPersonCIK>
<reportingPersonName>T. Benjamin Jennings</reportingPersonName>
<fundType>PF</fundType>
<legalProceedings>N</legalProceedings>
<citizenshipOrOrganization>X1</citizenshipOrOrganization>
<soleVotingPower>19120000</soleVotingPower>
<sharedVotingPower>6100000</sharedVotingPower>
<soleDispositivePower>19120000</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
<aggregateAmountOwned>19120000</aggregateAmountOwned>
<isAggregateExcludeShares>N</isAggregateExcludeShares>
<percentOfClass>23.9</percentOfClass>
<typeOfReportingPerson>IN</typeOfReportingPerson>
</reportingPersonInfo>
</reportingPersons>
<items1To7>
<item1>
<securityTitle>Common Stock, $0.01 par value</securityTitle>
<issuerName>Panamera Holdings Corp</issuerName>
<issuerPrincipalAddress>
<ns0:street1>2000 West Loop South</ns0:street1>
<ns0:street2>Suite 1820, Houston</ns0:street2>
<ns0:city>Houston</ns0:city>
<ns0:stateOrCountry>TX</ns0:stateOrCountry>
<ns0:zipCode>77027</ns0:zipCode>
</issuerPrincipalAddress>
<commentText>This Schedule 13D/A relates to the Common Stock of Panamera Holdings Corporation, a Nevada corporation (the "Issuer"), with its principal offices located at 2000 West Loop South, Suite 1820, Houston, Texas 77027. The CUSIP number for the Common Stock is 69829Y 109.</commentText>
</item1>
<item2>
<filingPersonName>This Schedule 13D/A is filed by T. Benjamin Jennings (the "Reporting Person").</filingPersonName>
<principalBusinessAddress>The business address of the Reporting Person is 2000 West Loop South, Suite 1820, Houston, Texas 77027.</principalBusinessAddress>
<principalJob>The Reporting Person serves as Chairman and Chief Executive Officer of Panamera Holdings Corporation.</principalJob>
<hasBeenConvicted>During the last five years, the Reporting Person has not been a party to a civil proceeding of a judicial or administrative body of competent jurisdiction resulting in a judgment, decree, or final order relating to federal or state securities laws.</hasBeenConvicted>
<convictionDescription>During the last five years, the Reporting Person has not been convicted in any criminal proceeding (excluding traffic violations or similar misdemeanors).</convictionDescription>
<citizenship>The Reporting Person is a citizen of the United States of America.</citizenship>
</item2>
<item3>
<fundsSource>Not applicable. The transfer described herein was a personal gift from the Reporting Person and no consideration was paid or received in connection with such transfer.</fundsSource>
</item3>
<item4>
<transactionPurpose>This Amendment No. 1 is filed to report the disposition of 4,100,000 shares of Common Stock of the Issuer by the Reporting Person.&#13; &#13; On March 12, 2026, the Reporting Person transferred 4,100,000 shares of Common Stock as a personal gift. The transfer was made for personal, estate, and family planning purposes and was not made for the purpose of, and is not expected to have the effect of, changing or influencing the control of the Issuer.&#13; &#13; Pursuant to a Voting Rights Agreement dated December 20, 2021, Recipient has relinquished all voting rights associated with such shares in accordance with the agreement, but retains dispositive power over such shares.&#13; &#13; The Reporting Person has no present plans or proposals that relate to or would result in any of the actions enumerated in Items (a) through (j) of the instructions to Item 4 of Schedule 13D.</transactionPurpose>
</item4>
<item5>
<percentageOfClassSecurities>As of March 12, 2026, the Reporting Person beneficially owns 19,120,000 shares of Common Stock of Panamera Holdings Corporation, representing approximately 23.9% of the total outstanding shares of Common Stock, based on 79,886,074 shares outstanding.</percentageOfClassSecurities>
<numberOfShares>The Reporting Person has sole voting power and sole dispositive power with respect to all 19,120,000 shares of Common Stock beneficially owned by him.</numberOfShares>
<transactionDesc>On March 12, 2026, the Reporting Person transferred 4,100,000 shares of Common Stock as a personal gift. Prior to this transfer, the Reporting Person beneficially owned 23,220,000 shares of Common Stock, representing approximately 29.1% of the total outstanding shares. Following such transfer, the Reporting Person no longer holds or exercises beneficial ownership over the transferred shares. During the past sixty days, no transactions in the Common Stock of the Issuer were effected by the Reporting Person other than the transfer described herein.</transactionDesc>
<listOfShareholders>The Recipient retains dispositive power over the transferred shares.</listOfShareholders>
<date5PercentOwnership>Not applicable.</date5PercentOwnership>
</item5>
<item6>
<contractDescription>On March 12, 2026, the Reporting Person transferred 4,100,000 shares of Common Stock as a personal gift. The transferred shares are subject to that certain Voting Rights Agreement dated December 20, 2021, pursuant to which the voting rights associated with such shares are governed.</contractDescription>
</item6>
<item7/>
</items1To7>
<signatureInfo>
<signaturePerson>
<signatureReportingPerson>T. Benjamin Jennings</signatureReportingPerson>
<signatureDetails>
<signature>/s/ T. Benjamin Jennings</signature>
<title>T. Benjamin Jennings</title>
<date>04/17/2026</date>
</signatureDetails>
</signaturePerson>
</signatureInfo>
</formData>
</edgarSubmission>
