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                    June 23, 2022

       Yang Chong Yi
       Chief Executive Officer
       Nhale, Inc.
       42 Mott Street
       4th Floor
       New York, NY 10013

                                                        Re: Nhale, Inc.
                                                            Amendment No. 8 to 
Registration Statement on Form 10-12G
                                                            Filed June 1, 2022
                                                            File No. 000-56324

       Dear Dr. Chong Yi:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                    Sincerely,

                                                                                
                    Division of Corporation Finance
                                                                                
                    Office of Trade & Services