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SEC Comment Letter for iTonic Holdings (ITOC) — Feb 17, 2026

iTonic Holdings Ltd
Date: Feb. 17, 2026 · CIK: 0001970544 · Accession: 0000000000-26-001605

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-293241

Date
February 17, 2026
Author
Division of
Form
UPLOAD
Company
iTonic Holdings Ltd

Letter

Re: iTonic Holdings Ltd. Registration Statement on Form F-3 Filed February 6, 2026 File No. 333-293241 Dear Jianfei Zhang:

February 17, 2026

Jianfei Zhang Chief Executive Officer iTonic Holdings Ltd. Room 306, NET Building Hong Jun Ying South Road, Chaoyang District Beijing, China

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.

Show Raw Text
<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>