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SEC Company Response from iTonic Holdings (ITOC) — Feb 20, 2026

iTonic Holdings Ltd
Date: Feb. 20, 2026 · CIK: 0001970544 · Accession: 0001213900-26-018652

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File numbers found in text: 333-293241

Date
February 20, 2026
Author
Jianfei Zhang
Form
CORRESP
Company
iTonic Holdings Ltd

Letter

RE : iTonic Holdings Ltd (the "Company")

February 20, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

Washington, D.C. 20549

Registration Statement on Form F-3 (File No. 333-293241) Withdrawal of Request for Acceleration of Effective Date

Ladies and Gentleman

Reference is made to the Company's letter, filed as correspondence via EDGAR on February 20, 2026, in which we requested the acceleration of the effective date of the above-captioned registration statement on Form F-3 (the " Registration Statement ") for February 22, 2026, at 4:30 p.m. Eastern Time (the " Effective Date "), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the Effective Date.

Very truly yours,
iTonic Holdings Ltd

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CORRESP
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 filename1.htm

 February 20, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate and Construction

 Washington, D.C. 20549

 RE :
 iTonic Holdings Ltd (the "Company")

 Registration Statement on Form F-3 (File No. 333-293241)
 Withdrawal of Request for Acceleration of Effective Date

 Ladies and Gentleman

 Reference is made to the Company's
letter, filed as correspondence via EDGAR on February 20, 2026, in which we requested the acceleration of the effective date of the above-captioned
registration statement on Form F-3 (the " Registration Statement ") for February 22, 2026, at 4:30 p.m. Eastern Time
(the " Effective Date "), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer
requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration
of the Effective Date.

 Very truly yours,

 iTonic Holdings Ltd

 By:
 /s/ Jianfei Zhang

 Name:
 Jianfei Zhang

 Title:

 Chief Executive Officer,
 Chairman of the Board of Directors
 (Principal Executive Officer)