<SEC-DOCUMENT>0001104659-20-105865-index.html : 20201020
<SEC-HEADER>0001104659-20-105865.hdr.sgml : 20201020
<ACCEPTANCE-DATETIME>20200917060503
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-20-105865
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200917

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: image_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: image_002.jpg

</DOCUMENT>
</SEC-DOCUMENT>