SecProbe.io

April 9, 2025
Alejandro Hernandez
President and Director
Calor Del Sol Inc.
1400 112th Ave. SE, Suite 100
Bellevue, WA 98004
Re:Calor Del Sol Inc.
Amendment No. 5 to Registration Statement on Form S-1
Filed April 2, 2025
File No. 333-280138
Dear Alejandro Hernandez:
            We have reviewed your amended registration statement and have the following
comment(s).
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments. Unless we note
otherwise, any references to prior comments are to comments in our January 7, 2025 letter.
Amendment No. 5 to Registration Statement on Form S-1 filed April 2, 2025
Financial Statements, page 34
1.We have reviewed your response to prior comment 1 and the revised disclosure to
include the financial statements for the interim period ended October 31, 2024 noting
this does not appear to comply with the updating requirements pursuant to Rule 8-08
of Regulation S-X.  Please update your filing to include financial statements for a
period ending within 135 days of the effective date, which appears to be your interim
period ended January 31, 2025.

April 9, 2025
Page 2
            Please contact Aamira Chaudhry at 202-551-3389 or Angela Lumley at 202-551-3398
if you have questions regarding comments on the financial statements and related
matters. Please contact Rebekah Reed at 202-551-5332 or Dietrich King at 202-551-8071
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Andrew Befumo