# EDGAR Filing Document

**Accession Number:** 0001755058
**File Stem:** 0000000000-23-002029
**Filing Date:** 2023-3
**Character Count:** 5850
**Document Hash:** 5d39cc27d817956b337aa117262b4bda
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002029.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000000000-23-002029

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230301

**FILED FOR**: 

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

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 3803, DACHONG INTERNATIONAL CENTRE
- **STREET 2:** 39 TONGGU ROAD, NANSHAN DISTRICT
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 000000
- **BUSINESS PHONE:** 86 0755-86950-8

**MAIL ADDRESS:**
- **STREET 1:** ROOM 3803, DACHONG INTERNATIONAL CENTRE
- **STREET 2:** 39 TONGGU ROAD, NANSHAN DISTRICT
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 000000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Asia Times Holdings Ltd
- **DATE OF NAME CHANGE:** 20181003
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-081691

## Text-Extract

```

United States securities and exchange commission logo

                             March 1, 2023

       Jun Liu
       Chief Executive Officer
       ATIF Holdings Ltd
       25391 Commercentre Dr., Ste 200
       Lake Forest, CA 92630

                                                        Re: ATIF Holdings Ltd
                                                            Amendment No. 1 to
Registration Statement on Form S-3
                                                            Filed February 10,
2022
                                                            File No. 333-268927

       Dear Jun Liu:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 12, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-3 filed February 10,
2023

       Recent Regulatory Development, page 5

   1.                                                   We note your response
to comment 8 and your revised disclosure, including specifically
                                                        your reliance on the
Yuan Tai Law Offices as to certain legal matters. Please file as an
                                                        exhibit to the
registration statement a consent from the Yuan Tai Law Offices to being
                                                        named in the
registration statement, and please add the firm and the scope of its
                                                        engagement to the Legal
Matters section of the prospectus.
 Jun Liu
FirstName  LastNameJun Liu
ATIF Holdings   Ltd
Comapany
March      NameATIF Holdings Ltd
       1, 2023
March2 1, 2023 Page 2
Page
FirstName LastName
       You may contact Scott Anderegg at 202-551-3342 or Dietrich King at
202-551-8071 with
any questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 1, 2023

Jun Liu  
Chief Executive Officer  
ATIF Holdings Ltd  
25391 Commercentre Dr., Ste 200  
Lake Forest, CA 92630

# **Re: ATIF Holdings Ltd  
Amendment No. 1 to Registration Statement on Form S-3  
Filed February 10, 2022  
File No. 333-268927**

Dear Jun Liu:

We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 12, 2023 letter.

Amendment No. 1 to Registration Statement on Form S-3 filed February 10, 2023

Recent Regulatory Development, page 5

1. We note your response to comment 8 and your revised disclosure, including specifically your reliance on the Yuan Tai Law Offices as to certain legal matters. Please file as an exhibit to the registration statement a consent from the Yuan Tai Law Offices to being named in the registration statement, and please add the firm and the scope of its engagement to the Legal Matters section of the prospectus.

Jun Liu
ATIF Holdings Ltd
March 1, 2023
Page 2

You may contact Scott Anderegg at 202-551-3342 or Dietrich King at 202-551-8071 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services