UPLOAD Filing
ATIF Holdings Ltd
Date: Jan. 2, 2026 · CIK: 0001755058 · Accession: 0000000000-26-000030
AI Filing Summary & Sentiment
File numbers found in text: 333-292471
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 2, 2026 Kamran Khan Chief Executive Officer ATIF Holdings Ltd 420 Goddard Irvine, CA Re: ATIF Holdings Ltd Registration Statement on Form F-3 Filed December 29, 2025 File No. 333-292471 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 Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Joan Wu </TEXT> </DOCUMENT>