0001213900-23-020969.txt : 20230418 0001213900-23-020969.hdr.sgml : 20230418 20230317153512 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 CORRESP 1 filename1.htm

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

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

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.

	Very truly yours,

	ATIF HOLDINGS LIMITED

	By:	/s/ Jun Liu
		Jun Liu
		Chief Executive Officer