SEC Comment Letter 0000000000-25-003263 to ATIF Holdings Ltd (ZBAI)
ATIF Holdings Ltd
Date: March 26, 2025 · CIK: 0001755058 · Accession: 0000000000-25-003263
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286034
Letter
Re: ATIF Holdings Ltd Registration Statement on Form S-1 Filed March 21, 2025 File No. 333-286034 Dear Kamran Khan:
March 26, 2025
Kamran Khan Chief Executive Officer ATIF Holdings Ltd 25391 Commercentre Dr., Ste 200 Lake Forest, CA 92630
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Joan Wu
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 26, 2025 Kamran Khan Chief Executive Officer ATIF Holdings Ltd 25391 Commercentre Dr., Ste 200 Lake Forest, CA 92630 Re: ATIF Holdings Ltd Registration Statement on Form S-1 Filed March 21, 2025 File No. 333-286034 Dear Kamran Khan: 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Joan Wu </TEXT> </DOCUMENT>