SEC Comment Letter for iTonic Holdings (ITOC) — Feb 17, 2026
iTonic Holdings Ltd
Date: Feb. 17, 2026 · CIK: 0001970544 · Accession: 0000000000-26-001605
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File numbers found in text: 333-293241
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 17, 2026 Jianfei Zhang Chief Executive Officer iTonic Holdings Ltd. Room 306, NET Building Hong Jun Ying South Road, Chaoyang District Beijing, China Re: iTonic Holdings Ltd. Registration Statement on Form F-3 Filed February 6, 2026 File No. 333-293241 Dear Jianfei Zhang: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Henry Yin, Esq. </TEXT> </DOCUMENT>