# CORRESP — iTonic Holdings Ltd (ITOC) (CIK 0001970544) > iTonic Holdings Ltd (ITOC) (CIK 0001970544) → SEC staff · filed 2026-02-20 · ticker ITOC · SIC 3845 ## 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:** 0001213900-26-018652 - **Form:** CORRESP - **Filer:** iTonic Holdings Ltd (ITOC) (CIK 0001970544) - **CIK:** 0001970544 - **Ticker:** ITOC - **Filed:** 2026-02-20 - **SIC industry:** 3845 - **HQ:** Beijing ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/1970544/000121390026018652/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1970544&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for iTonic Holdings Ltd (ITOC) (CIK 0001970544) - CORRESP — 2026-02-20 — /comment-letter/0001213900-26-018579 - CORRESP — 2026-02-20 — /comment-letter/0001213900-26-018655 - UPLOAD — 2026-02-17 — /comment-letter/0000000000-26-001605 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, iTonic Holdings Ltd (ITOC) (CIK 0001970544) (CIK 0001970544), filed 2026-02-20, accession 0001213900-26-018652. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001213900-26-018652. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*