SEC Comment Letter 0000000000-24-006416 to ATIF Holdings Ltd (ZBAI)
ATIF Holdings Ltd
Date: June 4, 2024 · CIK: 0001755058 · Accession: 0000000000-24-006416
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-279799
Letter
United States securities and exchange commission logo June 4, 2024 Yue Ming Chief Financial Officer ATIF Holdings Ltd 25391 Commercentre Dr., Ste 200 Lake Forest, CA 92630 Re:ATIF Holdings Ltd Registration Statement on Form S-3 Filed May 29, 2024 File No. 333-279799 Dear Yue Ming: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenna Hough at 202-551-3063 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 4, 2024
Yue Ming
Chief Financial Officer
ATIF Holdings Ltd
25391 Commercentre Dr., Ste 200
Lake Forest, CA 92630
Re:ATIF Holdings Ltd
Registration Statement on Form S-3
Filed May 29, 2024
File No. 333-279799
Dear Yue Ming:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services