Correspondence 0001213900-23-020969 from ATIF Holdings Ltd (ZBAI)
ATIF Holdings Ltd
Date: March 17, 2023 · CIK: 0001755058 · Accession: 0001213900-23-020969
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File numbers found in text: 333-268927
Letter
ATIF Holdings Limited
25391 Commercentre Dr., Ste 200,
Lake Forest, CA 92630
March 17, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Mr. Scott Anderegg and Mr. Dietrich King
Re: ATIF Holdings Limited
Registration Statement on Form S-3/A
Submitted on March 8, 2023
File No. 333-268927
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ATIF Holdings Limited (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement, so that such Registration Statement will become effective as of 4:00 p.m. Eastern time, Tuesday, March 21, 2023 or as soon as practicable thereafter.
Very truly yours,
ATIF HOLDINGS LIMITED
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ATIF Holdings Limited
25391 Commercentre Dr., Ste 200,
Lake Forest, CA 92630
March 17, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Mr. Scott Anderegg and Mr. Dietrich King
Re:
ATIF Holdings Limited
Registration Statement on Form S-3/A
Submitted on March 8, 2023
File No. 333-268927
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, ATIF Holdings Limited (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced
Registration Statement, so that such Registration Statement will become effective as of 4:00 p.m. Eastern time, Tuesday, March 21, 2023
or as soon as practicable thereafter.
Very truly yours,
ATIF HOLDINGS LIMITED
By:
/s/ Jun Liu
Jun Liu
Chief Executive Officer