# EDGAR Filing Document

**Accession Number:** 0001755058
**File Stem:** 0001213900-23-020969
**Filing Date:** 2023-3
**Character Count:** 2086
**Document Hash:** 2e23d3bd6cd2f704722d3f446e2fca2a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-020969.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0001213900-23-020969

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230317

**FILER**: 

**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:** CORRESP

**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

ATIF Holdings Limited

25391 Commercentre Dr., Ste 200,

Lake Forest, CA 92630

March 17, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Mr. Scott Anderegg and Mr. Dietrich King

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| | |
|:---|:---|
| Re: | **ATIF Holdings Limited** |
|  | **Registration Statement on Form S-3/A** |
|  | **Submitted on March 8, 2023** |
|  | **File No. 333-268927** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ATIF Holdings Limited (the "Company") hereby requests acceleration of the effectiveness of the above-referenced Registration Statement, so that such Registration Statement will become effective as of 4:00 p.m. Eastern time, Tuesday, March 21, 2023 or as soon as practicable thereafter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| ATIF HOLDINGS LIMITED | ATIF HOLDINGS LIMITED |
| By: | */s/ Jun Liu* |
|  | Jun Liu |
|  | Chief Executive Officer |

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