To determine if \( h = 26 \) is a solution to the equation
\[ \frac{h}{26} = 4, \]
we can substitute \( h \) with 26:
\[ \frac{26}{26} = 4. \]
Calculating the left side gives:
\[ 1 = 4. \]
Since this statement is false, \( h = 26 \) is not a solution to the equation.
The answer is no.