United States securities and exchange commission logo 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