# EDGAR Filing Document

**Accession Number:** 0001755058
**File Stem:** 0001213900-26-002913
**Filing Date:** 2026-1
**Character Count:** 2792
**Document Hash:** ec9a4ae66d19a82f356f59b3af3528ac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-002913.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0001213900-26-002913

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260109

**FILER**: 

**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:** CORRESP

**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

**ATIF Holdings Limited**

420 Goddard

Irvine, CA 92618

308-888-8888

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549

January 9, 2026

---

| | |
|:---|:---|
| **Re:** | **ATIF Holdings Limited** |
|  | **Registration Statement on Form F-3** |
|  | **Initially filed December 29, 2025** |
|  | **File No. 333-292471** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ATIF Holdings Limited (the "**Registrant**") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 13, 2026, or as soon as thereafter practicable.

Please note that we acknowledge the following:

● should the Securities and Exchange Commission (the "**Commission**") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| By: | /s/ Dr. Kamran Khan |
| Name: | Dr. Kamran Khan |
| Title: | Chief Executive Officer |
| ATIF Holdings Limited | ATIF Holdings Limited |

---

cc: Joan Wu, Esq., <br> Hunter Taubman Fischer & Li LLC