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

iTonic Holdings Ltd
Date: Feb. 20, 2026 · CIK: 0001970544 · Accession: 0001213900-26-018655

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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

February 20, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form F-3

File No. 333-293241

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, iTonic Holdings Ltd, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on February 23, 2026, or as soon thereafter as practicable.

Very truly yours,
iTonic Holdings Ltd

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CORRESP
 1
 filename1.htm

 February 20, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 iTonic Holdings Ltd

 Registration Statement on Form F-3

 File No. 333-293241

 Request for Acceleration of Effective Date

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, iTonic Holdings Ltd, hereby requests acceleration of the effective date of the
above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on February 23, 2026, or as soon
thereafter as practicable.

 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)