SEC Company Response from ChronoScale Holdings Corp (CHRN) (CIK 0001549084) (CHRN) — Apr 2, 2026
ChronoScale Holdings Corp (CHRN) (CIK 0001549084)
Date: April 2, 2026 · CIK: 0001549084 · Accession: 0001437749-26-011186
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File numbers found in text: 001-37854
Referenced dates: April 1, 2026
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CORRESP 1 filename1.htm ekso20260401_corresp.htm Wilson Sonsini Goodrich & Rosati Professional Corporation 650 Page Mill Road Palo Alto, CA 94304-1050 O: 650.493.9300 f: 650.493.6811 April 2, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549-3720 Attn: Matthew Crispino Larry Spirgel Re: Ekso Bionics Holdings, Inc. Revised Preliminary Information Statement Filed March 31, 2026 File No. 001-37854 Ladies and Gentlemen: On behalf of our client, Ekso Bionics Holdings, Inc. (the “ Company ”), we submit this letter in response to the comments contained in the letter dated April 1, 2026 (the “ Comment Letter ”) from the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ SEC ”) relating to the above referenced Revised Preliminary Information Statement on Schedule 14C (the “ Preliminary Information Statement ”) as filed by the Company on March 31, 2026. For your convenience, the text of the Staff’s comment is set forth below, followed by the Company’s response. Please note that all references to page numbers in the response below are references to the page numbers in Amendment No. 2 to the Preliminary Information Statement (the “ Amended Information Statement ”) submitted to the SEC concurrently with the submission of this letter. Preliminary Information Statement Certain Financial Forecasts – Important Information Concerning Cloud Management Forecasts, page 45 1. We note your disclosure that the projections are based on assumptions made by Cloud with respect to market size, market share, customer demand, competition and pricing for Cloud ’ s products, and other relevant factors. Please revise to disclose the specific material assumptions underlying the projections, quantifying where applicable. In response to the Staff’s comment, the Company has revised the disclosure on page 45 of the Amended Information Statement to (i) disclose the specific material assumptions underlying the projections, quantifying where applicable, and (ii) update the categories of assumptions to align with such specific material assumptions. If you have any questions or comments regarding this letter and the responses set forth above, please direct the questions to me at (512) 338-5410 or amarch@wsgr.com. /s/ Austin D. March Austin D. March Wilson Sonsini Goodrich & Rosati, P.C.