July 7, 2026

Ying Cenly Chen
Chief Executive Officer
ChronoScale Holdings Corp.
3811 Turtle Creek Blvd. Suite 2100
Dallas, TX 75219

        Re: ChronoScale Holdings Corp.
            Registration Statement on Form S-3
            Filed June 30, 2026
            File No. 333-297176
Dear Ying Cenly Chen:
       This is to advise you that we have not reviewed and will not review your
registration
statement.
       Please refer to Rules 460 and 461 regarding requests for acceleration.
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.
       Please contact Edwin Kim at 202-551-3297 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:    Steven Siesser, Esq.