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
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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)