ATIF Holdings Limited 8577 Haven Ave Suite #301 Rancho Cucamonga CA 91730 +1-308-888-8888

 

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

  

	cc:	John Yung, Lewis Brisbois Bisgaard & Smith LLP
		Daniel B. Eng, Lewis Brisbois Bisgaard & Smith LLP