# EDGAR Filing Document

**Accession Number:** 0001970544
**File Stem:** 0001213900-26-018579
**Filing Date:** 2026-2
**Character Count:** 2164
**Document Hash:** 9b30dde2e26256f3ba8856092f7b18f2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-018579.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001213900-26-018579

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260220

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** iTonic Holdings Ltd
- **CENTRAL INDEX KEY:** 0001970544
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 306, NET BUILDING
- **STREET 2:** HONGJUNYING SOUTH RD, CHAOYANG DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 010-84817665

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 306, NET BUILDING
- **STREET 2:** HONGJUNYING SOUTH RD, CHAOYANG DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pheton Holdings Ltd
- **DATE OF NAME CHANGE:** 20230322

February 20, 2026

**<u>VIA EDGAR</u>**

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 22, 2026, or as soon thereafter as practicable.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **iTonic Holdings Ltd** | **iTonic Holdings Ltd** |
| **By:** | */s/ Jianfei Zhang* |
| Name: | Jianfei Zhang |
| Title: | Chief Executive Officer,<br> Chairman of the Board of Directors<br> (Principal Executive Officer) |

---