# EDGAR Filing Document

**Accession Number:** 0001963088
**File Stem:** 0001104659-25-118030
**Filing Date:** 2025-12
**Character Count:** 2202
**Document Hash:** a1b0d392b3c8ffb7347ea06ad9dafa11
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-118030.hdr.sgml**: 20260428

**ACCESSION NUMBER**: 0001104659-25-118030

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AtlasClear Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001963088
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2203 LOIS AVE., STE. 814
- **CITY:** TAMPA
- **STATE:** FL
- **ZIP:** 33607
- **BUSINESS PHONE:** 813-257-9366

**MAIL ADDRESS:**
- **STREET 1:** 2203 LOIS AVE., STE. 814
- **CITY:** TAMPA
- **STATE:** FL
- **ZIP:** 33607

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Calculator New Pubco, Inc.
- **DATE OF NAME CHANGE:** 20230120

**ATLASCLEAR HOLDINGS, INC.<br> 2203 Lois Ave., Suite 814**

**Tampa, FL 33607**

December 3, 2025

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

United States Securities and Exchange Commission<br> Division of Corporation Finance

100 F. Street, N.E.<br> Washington, D.C. 20549

Re: AtlasClear Holdings, Inc.<br> Registration Statement on Form S-1

Filed November 7, 2025, as amended<br> File No. 333-291365

Ladies and Gentlemen:

AtlasClear Holdings, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-291365), be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m., Eastern time, on Friday, December 5, 2025, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please contact our counsel, Jason Simon of Greenberg Traurig, LLP, at (703) 749-1386 to orally confirm that event or if you have any questions or require additional information regarding this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **ATLASCLEAR HOLDINGS, INC.** | **ATLASCLEAR HOLDINGS, INC.** |
| **By:** | **/s/ John Schaible** |
| Name: | John Schaible |
| Title: | Executive Chairman |

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