UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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For the |
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TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from |
Commission File Number:
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(Exact name of |
_____________________
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(State or other jurisdiction of incorporation or organization) |
(I.R.S. Employer Identification No.) | ||
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| (Address of principal executive offices) | (Zip Code) |
(Registrant
Securities registered pursuant to Section 12(g)
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| N/A | N/A | N/A |
_________________
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.
Indicate by check mark whether the registrant has submitted electronically
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer,
Large accelerated filer | ☐
||||||||
Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act).
As of March 31, 2022, there were shares
outstanding of the registrant
As of March 31, 2022, there were 500,000 shares
outstanding of the registrant’s Convertible Series
Item 1. Financial Statements.
NHALE
FINANCIAL STATEMENTS
| 2 |
NHALE INC
BALANCE SHEETS (Unaudited)
| As at | ||||||||
| Mar. 31, 2022 | Dec. 31, 2021 | |||||||
| Assets | ||||||||
| Cash and cash equivalents | $ | $ | ||||||
| Total current assets | ||||||||
| TOTAL ASSETS | $ | $ | ||||||
| LIABILITIES AND STOCKHOLDERS' DEFICIT | ||||||||
| Payables and accrued interests | $ | $ | ||||||
| Notes payable in default | ||||||||
| Total current liabilities | ||||||||
| TOTAL LIABILITIES | ||||||||
| STOCKHOLDERS' DEFICIT | ||||||||
| Common stock, $ par value; shares authorized, issued and outstanding at Mar. 31 2022 and Dec. 31, 2021 | ||||||||
| Convertible Series A Preferred Stock, $ par value; shares designated, issued and outstanding at Mar. 31 2022 and Dec. 31, 2021 | ||||||||
| Additional paid in capital | ||||||||
| Accumulated deficit | ( | ) | ( | ) | ||||
| TOTAL STOCKHOLDERS' DEFICIT | ( | ) | ( | ) | ||||
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $ | $ | ||||||
The accompanying notes are an integral part
of these unaudited financial statements
NHALE
STATEMENTS OF OPERATIONS
(Unaudited)
| For the quarterly periods ended | ||||||||
| Mar. 31, 2022 | Mar. 31, 2021 | |||||||
| OTHER INCOME/(EXPENSE) | ||||||||
| Interest expense | $ | ( | ) | $ | ( | ) | ||
| Total other income /(expense) | ( | ) | ( | ) | ||||
| Net loss | $ | ( | ) | $ | ( | ) | ||
| Net loss per share - basic | $ | ( | ) | $ | ( | ) | ||
| Net loss per share - diluted | $ | ( | ) | $ | ( | ) | ||
| Weighted average number of common shares outstanding - basic | ||||||||
| Weighted average number of common shares outstanding - diluted | ||||||||
The accompanying notes are an integral part
of these unaudited financial statements
NHALE
STATEMENTS OF
THREE MONTHS ENDED MARCH 31, 2021 AND 2022
(Unaudited)
| Series A Preferred Stock | Common Stock | Additional Paid in | Accumulated | |||||||||||||||||||||||||
| Shares | Amount | Shares | Amount | Capital | Deficit | Total | ||||||||||||||||||||||
| Balance, December 31, 2020 | $ | $ | $ | $ | ( | ) | $ | ( | ) | |||||||||||||||||||
| Issue of shares | – | |||||||||||||||||||||||||||
Net loss for the year ended December 31, 2021 | – | – | ( | ) | ( | ) | ||||||||||||||||||||||
| Balance, December 31, 2021 | $ | $ | $ | $ | ( | ) | $ | ( | ) | |||||||||||||||||||
Net loss for the period | – | – | ( | ) | ( | ) | ||||||||||||||||||||||
| Balance, March 31, 2022 | $ | $ | $ | $ | ( | ) | $ | ( | ) | |||||||||||||||||||
The accompanying notes are an integral part
of these unaudited financial statements
NHALE
(
The accompanying notes are an integral part
of these unaudited
NHALE INC Notes to the Unaudited Financial
Statements March 31, 2022 Note 1. ORGANIZATION AND DESCRIPTION OF BUSINESS Nhale through
its website Gankit.com. On May 12, 2014, were purchased resulting in a change of control. The Company then ceased
to operate its e-commerce website and abandoned that business model, and re-focused on the development, branding, and distribution of
non-flame smoking devices.
Business operations for Nhale Inc. was abandoned by former management
and a custodianship action, as described in the subsequent paragraph, was commenced in 2020. On November 24. 2020, the Eighth
District Court of Clark County, Nevada granted the Application for Appointment of Custodian as a result of the absence of a functioning
board of directors and the revocation of the Company’s charter. The order appointed Small Cap Compliance, LLC (“SCC”,
the “Custodian”) custodian with the right to appoint officers and directors, negotiate and compromise debt, execute contracts,
issue stock, and authorize new classes of stock. Upon appointment as the Custodian of NHLE
and under its duties stipulated by the Nevada court, SCC took initiative to organize the business of the issuer. As Custodian, the duties
were to conduct daily business, hold shareholder meetings, appoint officers and directors, reinstate the company with the Nevada Secretary
of State. SCC also had authority to enter into contracts and find a suitable merger candidate. SCC was compensated for its role as custodian
in the amount of 500,000 shares of Convertible Series A Preferred Stock. On January 20, 2021, SCC entered into a Stock
Purchase Agreement with Bridgeview Capital Partners, LLC, whereby Bridgeview Capital Partners, LLC purchased 500,000 shares of Convertible
Series A Preferred Stock. These shares represent the controlling block of stock. Bridgeview Capital Partners, LLC entered into
a Stock Purchas Agreement with Yang Chongyi whereby Yang Chongyi purchased 500,000 shares of Convertible Series A Preferred Stock. Yang
Chongyi was appointed as its CEO, Treasurer, Secretary, and Director of the Company. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited financial statements
have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”),
and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and reflect all adjustments,
consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results
of operations and cash flows of the Company as of and for the three month period ending March 31, 2022 and not necessarily indicative
of the results to be expected for the full year ending December 31, 2022. These unaudited financial
statements should be read in conjunction with the financial statements and related notes for the year ended December 31, 2021.
Use of estimates The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment.
Actual results could differ from those estimates. Cash equivalents The Company considers all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of
the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States
of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value
measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation
techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices
(unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels
of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level
1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs
other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting
date. Level 3: Pricing inputs that
are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and
liabilities, such as prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. Income taxes The Company follow ASC 740-10-30, which requires
recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial
statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement
and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to
reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the
assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income
in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. On December 22, 2017, the Tax Cuts and Jobs Act
(TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate
tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted
for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly,
the Company adjusted its deferred tax assets and liabilities at December 31,2017, using the new corporate tax rate of 21 percent. The Company adopted ASC 740-10-25 (“ASC
740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or
expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit
from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing
authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position
should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC
740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, and accounting in interim
periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according
to the provisions of ASC 740-10-25.
Net income (loss) per common share is computed
pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing
net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per
common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding
shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common
shares assumes that the Company incorporated as of the beginning of the first period presented. As at the beginning and ending of the
quarterly reporting period, there are 30,000,000 outstanding common shares and potentially dilutive shares, respectively,
from convertible preferred stock; however, these shares have not been considered in the weighted average share calculation as their inclusion
would be anti-dilutive due to the net loss for the year ended. Related parties A party is considered to be related to the Company
if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with
the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting
parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that
one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recently issued accounting pronouncements The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have
a material impact on its financial position or results of operations. NOTE 3 - GOING CONCERN The Company’s unaudited financial statements
are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates
the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source
of revenue to cover its operating costs and has an accumulated deficit of $
For the quarterly periods ended
Mar. 31, 2022
Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss
$ ( )
$ ( )
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Payables and accrued interests
Accounts payable, related party
Customer deposits
Cash used in operating activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable
Proceeds from notes payable-related party
Principal payments on notes payable
Issued preferred stock
Cash provided by financing activities
Net change in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
$
$
Supplemental Cash Flow Information
Cash paid for interest
$
$
Cash paid for income taxes
$
$ 6 7 8
In addition to operational expenses, as the Company executes its business plan, it is incurring expenses related to complying with its public reporting requirements. In order to finance these expenditures, the Company has raised capital in the form of debt, which will have to be repaid, as discussed in detail below. The Company has depended on loans from private investors and outside investors for most of its operating capital. The Company will need to raise capital in the next twelve months in order to remain in business.
Management anticipates that significant dilution
will occur as a result of any future sales of the Company
The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.
NOTE 4 – PAYABLES AND ACCRUED INTERESTS NOTE 5 – NOTES PAYABLE
During Weighted average interest rate of default was
23.6%-23.8% during the reporting periods ended March 31, 2022 and 2021. The Company accrued interest expenses of $
NOTE
6 – COMMON STOCK AND PREFERRED STOCK The Company has shares of common stock
authorized at par value of $, and shares of common stock were issued and outstanding at beginning and end of the reporting
The Company has shares designated Series
A preferred stock at par value of $, and issued as at beginning and end of the reporting period with total par value of
$ NOTE 7 – INCOME TAXES Deferred taxes are provided on a liability method
whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred
tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts
of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management,
Bulletin No. 118 regarding the impact of the decreased
tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and
rates on the date of enactment. The U.S. federal income tax rate of 21% is
Deferred income taxes reflect the tax consequences
on future years of differences between the tax bases. Net operating loss carry-forwards and tax benefits arising therefore are as follows: The Company’s tax loss
carried forward will begin to expire in 2030.
NOTE
8 – COMMITMENTS AND CONTINGENCIES As at the end of the reporting period, the company
has no commitments and contingencies to disclose. NOTE 9 – RELATED-PARTY
TRANSACTIONS The company was not engaging in any business activities
during the reporting periods, and has no related party transactions to disclose.
NOTE 10 – SUBSEQUENT
EVENTS As at the date these financial statements are
ready to be released, the Company has no subsequent events to disclose. NOTE 11 – IMPACT OF THE COVID-19
PANDEMIC As the Company is not actively trading in the current reporting period,
there is no impact of the COVID-19 pandemic on financial statements as at and for the quarterly period ended
9
Schedule of payables
Mar. 31, 2022
Dec. 31, 2021
Payables
$
$
Accrued Interest
Total
$
$
Deferred tax assets
Mar. 31, 2022
Dec. 31, 2021
Net operating loss (NOL) brought forward
$
$
Net loss for the period / year
NOL carried forward
$
$
Tax benefit from NOL carried forward
Valuation allowance
( )
( )
Deferred tax assets
$
$ 10
Item 2. Management
The following management’s discussion
and analysis (“MD&A”) should be read in
Safe Harbor for Forward-Looking Statements
Certain statements included in this MD&A constitute forward-looking statements, including those identified by the expressions anticipate, believe, plan, estimate, expect, intend, and similar expressions to the extent they relate to Nhale Inc or its management. These forward-looking statements are not facts, promises, or guarantees; rather, they reflect current expectations regarding future results or events. These forward-looking statements are subject to risks and uncertainties that could cause actual results, activities, performance, or events to differ materially from current expectations. These include risks related to revenue growth, operating results, industry, products, and litigation, as well as the matters discussed in Nhale Inc’s MD&A. Readers should not place undue reliance on any such forward-looking statements. Nhale Inc disclaims any obligation to publicly update or to revise any such statements to reflect any change in the Company’s expectations or in events, conditions, or circumstances on which any such statements may be based, or that may affect the likelihood that actual results will differ from those set forth in the forward-looking statements.
Nhale Inc is a blank check company and has
no operations. Our business plan includes acquisitions of operating companies. In summary,
Results of Operations
The following discussion of our financial
condition and results of operations should be read in conjunction with our financial statements and the
Revenue
For the three and
Operating Expenses
For the three and three months ended March 31, 2022 and 2021, the Company had not operating expenses.
Other Income and
Other expenses for the three months ended
For
the three months ended March
For the three months ended March 31, 2022,
interest expenses were $70,
| 12 |
Net Income (Loss)
For the three-month ended March
The net income resulted from foreign exchange gains.
Liquidity and Capital Resources
As of March 31, 2022, we had
no cash and a working capital deficit 137,840.
Financing Activities
No financing activities occurred during the three months ended March 31, 2022 and 2021.
Off-Balance Sheet Arrangements
There are no off-balance sheet arrangements with any party.
Critical Accounting Policies
Our discussion and analysis of results of
operations and financial condition are based upon our condensed consolidated financial statements, which have been prepared in
| 13 |
Item 3. Quantitative and Qualitative Disclosures
As a “smaller reporting company,”
as defined by Rule 12b-2 of the Exchange Act, we are not required to provide the information
Item 4. Controls and Procedures
Pursuant to
Because of our limited operations, we have
limited number of employees which prohibits a segregation of duties
There were no changes in our internal control
over financial reporting that occurred during the
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
Item 3. Defaults Upon Senior Securities
Item 4. Mine Safety Disclosures
Not applicable.
Item 5. Other Information
Item 6. Exhibits
| No. | Description | |
| 31.1 | Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer | |
| 31.2 | Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer | |
| 32.1 | Section 1350 Certification of Chief Executive Officer | |
| 32.2 | Section 1350 Certification of Chief Financial Officer | |
| 101 | The following financial statements from the Company’s Quarterly Report on Form 10-K for the year ended December 31, 2021, formatted in inline XBRL, include: (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Stockholders’ Equity, (iv) Condensed Consolidated Statements of Cash Flows and (v) the Notes to the Condensed Consolidated Financial Statements. |
Pursuant
to the requirements
| Nhale Inc | ||||
| By: | ||||
|
||||
| 16 |
Exhibit 31.1
SECTION 302 CERTIFICATION OF CHIEF EXECUTIVE OFFICER
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I,
| I have reviewed this quarterly report on Form 10-Q of | |
| Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; | |
| Based on my knowledge, the financial statements, and other financial information included in this report, fairly | |
|
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the | |
| Evaluated the effectiveness of the | ||
| Disclosed in this report any change in the |
| The registrant’s other certifying officer(s) and I have disclosed, based on |
|
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the | |
| Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| Date: |
May 12, |
By: | ||||
|
| ||||||
| Dr. Yang, Chong Yi
| ||||||
| Chief Executive Officer
(Principal Executive Officer |
Exhibit 31.2
SECTION 302 CERTIFICATION OF CHIEF FINANCIAL OFFICER
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Dr. Yang, Chong Yi, certify that:
| 1. | I have reviewed this quarterly report on Form 10-Q of NHale Inc.; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4. | The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
| (a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| (b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| (c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
| (d) | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
| 5. | The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
| (a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
| (b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| Date: | May 12, 2022 | By: | /s/ Dr. Yang, Chong Yi | ||
|
Dr. Yang, Chong Yi Chief Financial Officer (Principal Financial Officer) |
Exhibit 32.1
SECTION 906 CERTIFICATION OF
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly
Report
| The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and | |
| The information contained in the Report fairly presents, in all material |
| Date: |
|
By: | ||||
|
| ||||||
| Dr. Yang, Chong Yi
| ||||||
| Chief Executive Officer
(Principal Executive Officer | ||||||
Exhibit 32.2
SECTION 906 CERTIFICATION OF CHIEF FINANCIAL OFFICER
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report on Form 10-Q of NHale Inc. (the “Company”) for the period ended March 31, 2022 as filed with the SEC (the “Report”), the undersigned, in the capacity and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to her knowledge:
| 1. | The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
| 2. | The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. |
| Date: | May 12, 2022 | By: | /s/ Dr. Yang, Chong Yi | ||
|
Dr. Yang, Chong Yi Chief Financial Officer (Principal Financial Officer) |
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