ATIF Holdings Limited 8577 Haven Ave Suite #301 Rancho Cucamonga CA 91730 +1-308-888-8888
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February 23, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Donald E. Field
Re: | ATIF Holdings Limited | |
Registration Statement on Form F-1, as amended (File No. 333-251924) | ||
Request for Acceleration | ||
Requested Date: | February 25, 2021 | |
Requested Time: | 4:30 p.m. Eastern Time |
Ladies and Gentlemen:
ATIF Holdings Limited hereby requests that the effective date of its Registration Statement on Form F-1 (File No. 333-251924) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on February 25, 2021, or as soon thereafter as practicable.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Lewis Brisbois Bisgaard & Smith LLP by calling John Yung at (916) 646-8288. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Lewis Brisbois Bisgaard & Smith LLP, Attention: John P. Yung, by email to john.yung@lewisbrisbois.com.
If you have any questions regarding this request, please call our counsel John P. Yung of Lewis Brisbois at (916) 646-8288.
Very Truly Yours, | ||
ATIF Holdings Limited |
Pishan Chi | ||
Chief Executive Officer |
ATIF Holdings Limited 8577 Haven Ave Suite #301 Rancho Cucamonga CA 91730 +1-308-888-8888
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cc: | John Yung, Lewis Brisbois Bisgaard & Smith LLP | |
Daniel B. Eng, Lewis Brisbois Bisgaard & Smith LLP |