CORRESP Filing
ATIF Holdings Ltd
Date: Jan. 9, 2026 · CIK: 0001755058 · Accession: 0001213900-26-002913
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292471
Letter
ATIF Holdings Limited
420 Goddard
Irvine, CA 92618
308-888-8888
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC 20549
January 9, 2026
Re: ATIF Holdings Limited
Registration Statement on Form F-3
Initially filed December 29, 2025
File No. 333-292471
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ATIF Holdings Limited (the " Registrant ") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 13, 2026, or as soon as thereafter practicable.
Please note that we acknowledge the following:
● should the Securities and Exchange Commission (the " Commission ") or 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Registrant 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.
Sincerely,
By:
/s/ Dr. Kamran Khan
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CORRESP 1 filename1.htm ATIF Holdings Limited 420 Goddard Irvine, CA 92618 308-888-8888 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, DC 20549 January 9, 2026 Re: ATIF Holdings Limited Registration Statement on Form F-3 Initially filed December 29, 2025 File No. 333-292471 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, ATIF Holdings Limited (the " Registrant ") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 13, 2026, or as soon as thereafter practicable. Please note that we acknowledge the following: ● should the Securities and Exchange Commission (the " Commission ") or 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ● the Registrant 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. Sincerely, By: /s/ Dr. Kamran Khan Name: Dr. Kamran Khan Title: Chief Executive Officer ATIF Holdings Limited cc: Joan Wu, Esq., Hunter Taubman Fischer & Li LLC