SEC Comment Letter 0000000000-26-005958 to AtlasClear Holdings, Inc. (ATCH)
AtlasClear Holdings, Inc.
Date: June 15, 2026 · CIK: 0001963088 · Accession: 0000000000-26-005958
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296595
Letter
June 15, 2026 John Schaible Principal Executive Officer AtlasClear Holdings, Inc. 4350 West Cypress Street, Suite 270 Tampa, FL 33607 Re: AtlasClear Holdings, Inc. Registration Statement on Form S-3 Filed June 08, 2026 File No. 333-296595 Dear John Schaible: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Jason Simon, Esq.
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June 15, 2026 John Schaible Principal Executive Officer AtlasClear Holdings, Inc. 4350 West Cypress Street, Suite 270 Tampa, FL 33607 Re: AtlasClear Holdings, Inc. Registration Statement on Form S-3 Filed June 08, 2026 File No. 333-296595 Dear John Schaible: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Jason Simon, Esq.