# CORRESP — ATIF Holdings Ltd  (ZBAI)  (CIK 0001755058)

> <strong>ATIF Holdings Ltd  (ZBAI)  (CIK 0001755058) → SEC staff</strong> · filed 2026-01-09 · ticker ZBAI · SIC 8742

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001213900-26-002913
- **Form:** CORRESP
- **Filer:** ATIF Holdings Ltd  (ZBAI)  (CIK 0001755058)
- **CIK:** 0001755058
- **Ticker:** ZBAI
- **Filed:** 2026-01-09
- **SIC industry:** 8742
- **HQ:** Lake Forest, CA

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1755058/000121390026002913/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1755058&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for ATIF Holdings Ltd  (ZBAI)  (CIK 0001755058)

- UPLOAD — 2026-01-02 — /comment-letter/0000000000-26-000030

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, ATIF Holdings Ltd  (ZBAI)  (CIK 0001755058) (CIK 0001755058), filed 2026-01-09, accession 0001213900-26-002913. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001213900-26-002913.

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