# EDGAR Filing Document

**Accession Number:** 0001970544
**File Stem:** 0001213900-26-018652
**Filing Date:** 2026-2
**Character Count:** 2407
**Document Hash:** 8fd2d8c4c8357d81c78291dc0dcac69a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-018652.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001213900-26-018652

**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 and Construction

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE**: | **iTonic Holdings Ltd (the "Company")** |
|  | **Registration Statement on Form F-3 (File No. 333-293241)<br> <u>Withdrawal of Request for Acceleration of Effective Date</u>** |

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Ladies and Gentleman

Reference is made to the Company's letter, filed as correspondence via EDGAR on February 20, 2026, in which we requested the acceleration of the effective date of the above-captioned registration statement on Form F-3 (the "**Registration Statement**") for February 22, 2026, at 4:30 p.m. Eastern Time (the "**Effective Date**"), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the Effective Date.

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| | |
|:---|:---|
| 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) |

---