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May 16, 2023
JD Larsen
Chief Financial Officer
Chosen, Inc.
4 S 2600 W
Suite 5
Hurricane, UT 84737
Re:Chosen, Inc.
Amendment No. 1 to Registration Statement on Form 10-12G
Response Dated May 4, 2023
File No. 000-56519
Dear JD Larsen:
            We have reviewed your filing and have the following comment.  In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
            Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this comment, we may have additional comments.
Amendment No. 1 to Registration Statement on Form 10-12G filed April 3, 2023
Item 1. Business
Recent Transactions, page 5
1.We read your responses to comments 1, 3, 4 and 5 of our comment letter dated April 17,
2023.  Please expand the disclosure in your filing to describe your accounting for each
area addressed, in a manner detailed enough for a reader to understand your accounting
policies.
            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.
            You may contact Blaise Rhodes at 202-551-3774 or Angela Lumley at 202-551-3398 if
you have questions regarding comments on the financial statements and related matters.  Please

 FirstName LastNameJD Larsen
 Comapany NameChosen, Inc.
 May 16, 2023 Page 2
 FirstName LastName
JD Larsen
Chosen, Inc.
May 16, 2023
Page 2
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Tej Prakash