# EDGAR Filing Document

**Accession Number:** 0001755058
**File Stem:** 0000000000-26-000030
**Filing Date:** 2026-1
**Character Count:** 2235
**Document Hash:** 19f9ca0b5ba72864b788ebad9af56763
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-000030.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0000000000-26-000030

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260102

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ATIF Holdings Ltd
- **CENTRAL INDEX KEY:** 0001755058
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-292471

**BUSINESS ADDRESS:**
- **STREET 1:** 25391 COMMERCENTRE DR., STE 200
- **CITY:** LAKE FOREST
- **STATE:** CA
- **ZIP:** 92630
- **BUSINESS PHONE:** 308-888-8888

**MAIL ADDRESS:**
- **STREET 1:** 25391 COMMERCENTRE DR., STE 200
- **CITY:** LAKE FOREST
- **STATE:** CA
- **ZIP:** 92630

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Asia Times Holdings Ltd
- **DATE OF NAME CHANGE:** 20181003
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-126150

## Text-Extract

```

                                                           January 2, 2026

Kamran Khan
Chief Executive Officer
ATIF Holdings Ltd
420 Goddard
Irvine, CA

       Re: ATIF Holdings Ltd
           Registration Statement on Form F-3
           Filed December 29, 2025
           File No. 333-292471
Dear Kamran Khan:

       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 Eddie Kim at 202-551-8713 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Joan Wu

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._