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SEC Company Response from ATIF Holdings Ltd (ZBAI) (CIK 0001755058) (AUC) — Feb 6, 2019

ATIF Holdings Ltd (ZBAI) (CIK 0001755058)
Date: Feb. 6, 2019 · CIK: 0001755058 · Accession: 0001144204-19-005346

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File numbers found in text: 333-228750

Date
February 6, 2019
Author
Assistant Director
Form
CORRESP
Company
ATIF Holdings Ltd (ZBAI) (CIK 0001755058)

Letter

VIA EDGAR CORRESPONDENCE Division of Corporation Finance U.S. Securities and Exchange Commission Re: Asia Times Holdings Limited Registration Statement on Form F-1/A (File No. 333-228750)

Dear Mr. Spirgel:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Asia Times Holdings Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1/A (the “F-1 Registration Statement”) be accelerated and that the F-1 Registration Statement become effective at 4:00pm, Eastern Time, on February 8, 2019, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the F-1 Registration Statements in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Hunter Taubman Fischer & Li LLC.

The Company hereby acknowledges the following:

· should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further questions, please contact the Company’s U.S. counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,
/s/ Qiuli Wang

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CORRESP
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filename1.htm

Asia Times Holdings Limited

Room 3803,

Dachong International Centre, 39 Tonggu
Road

Nanshan district, Shenzhen, China

(+86) 0755-8695-0818

February 6, 2019

VIA EDGAR CORRESPONDENCE

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

    Re:
    Asia Times Holdings Limited

    Registration Statement on Form F-1/A (File No. 333-228750)

Dear Mr. Spirgel:

In accordance with Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended, Asia Times Holdings Limited (the “Company”) hereby requests that the
effectiveness of the above-referenced Registration Statement on Form F-1/A (the “F-1 Registration Statement”) be accelerated
and that the F-1 Registration Statement become effective at 4:00pm, Eastern Time, on February 8, 2019, or as soon thereafter
as practicable.

If there is any change in the acceleration request set forth
above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the F-1 Registration Statements in accordance with Rule 461. The request may be made by an executive officer
of the Company or by any attorney from the Company’s U.S. counsel, Hunter Taubman Fischer & Li LLC.

The Company hereby acknowledges the following:

 · should the Securities and Exchange Commission (the “Commission”)
or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective,
it does not foreclose the Commission from taking any action with respect to the filing;

 · the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

 · the Company may not assert Staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further questions, please contact the Company’s
U.S. counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,

    /s/ Qiuli Wang

    Name: Qiuli Wang

    Title: Chief Executive Officer