CORRESP Filing
ATIF Holdings Ltd
Date: April 22, 2025 · CIK: 0001755058 · Accession: 0001213900-25-034069
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286034
Letter
ATIF Holdings Limited
Commercentre Dr., Ste 200
Lake Forest, CA 92630
646-828-8710
April 22, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
F Street, NE
Washington, D.C., 20549
Attn: Rebekah Reed
Re: ATIF Holdings Limited
Registration Statement on Form S-1, as amended (File No. 333-286034)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, ATIF Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on April 24, 2025, or as soon thereafter as practicable.
Very truly yours,
ATIF Holdings Limited
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CORRESP 1 filename1.htm ATIF Holdings Limited 25391 Commercentre Dr., Ste 200 Lake Forest, CA 92630 646-828-8710 April 22, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C., 20549 Attn: Rebekah Reed Re: ATIF Holdings Limited Registration Statement on Form S-1, as amended (File No. 333-286034) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, ATIF Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on April 24, 2025, or as soon thereafter as practicable. Very truly yours, ATIF Holdings Limited By: /s/ Kamran Khan Name: Kamran Khan Title: Chief Executive Officer