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                            April 17, 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
                                                            Filed April 3, 2023
                                                            File No. 000-56519

       Dear JD Larsen:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, 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 note that on
November 29, 2022, you entered into a Contribution Funding and
                                                        Production Agreement.
an Intellectual Property Assignment and Limited Assumption
                                                        Agreement and a License
Agreement for financial contributions in the aggregate amount
                                                        of $150,000,000, of
which $4,500,000 was to be allocated as the purchase price for the
                                                        intellectual property
rights and assets associated with the Chosen Series along with
                                                        an exclusive license to
the commercial rights related to the development, production,
                                                        distribution and
licensing of the Chosen Series. Please provide us with a detailed
                                                        discussion of how you
accounted for these agreements and site the specific authoritative
                                                        literature to support
you accounting treatment.
 JD Larsen
FirstName   LastNameJD Larsen
Chosen, Inc.
Comapany
April       NameChosen, Inc.
       17, 2023
April 217, 2023 Page 2
Page
FirstName LastName
Item 7. Certain Relationships and Related Transactions, and Director
Independence, page 26

2.       We note your response to comment 14 and reissue. While we acknowledge
your new
         disclosure on page 27 of the registration statement, we note that no
new transactions have
         been disclosed; however, we note that on page F-16 you disclose an
October 18, 2022
         transaction with Angel Studios, Inc. Please either include all of the
information required
         by the applicable provisions of Item 404 of Regulation S-K or tell us
why you believe no
         additional disclosure is required. Refer to Item 404(d) of Regulation
S-K.
Financial Statements for the Years Ended December 31, 2022 and 2021
Notes to the Consolidated Financial Statements
Note 1 Summary of Significant Accounting Policies
Leases, page F-10

3.       We note from your disclosure on page 21 and per review of exhibit
10.16 that you have
         entered into a lease for a certain tract of land located in
Midlothian, Texas, and the
         buildings and other improvements located on the land, including the
buildings to be
         constructed by the Company. Please provide us with a detailed
discussion of how you
         accounted for this lease under ASC 842, particularly your accounting
for the
         improvements to be constructed on the land and your classification and
measurement of
         the lease based on the lease payments. In addition, please clarify if
the land and buildings
         disclosed in property, plant and equipment on page F-10 are the same
land and buildings
         under this lease.
4.       Per review of exhibit 10.14 and 10.15, we note that you entered into a
Short Term Lease
         Agreement and a Location Agreement for the use of the replica City of
Capernaum in
         Midlothian, Texas, that is owned by The Salvation Army. Please provide
us with a
         detailed discussion of how you accounted for these agreements and site
the specific
         authoritative accounting literature you utilized to support your
accounting treatment.
Revenue Recognition, page F-11

5.       We note that you have recorded contribution revenue for donation
proceeds received by
         the Come and See Foundation that have been remitted to you under the
terms of a License
         Agreement. Please tell us how you considered the definition of revenue
in the FASB
         Glossary, i.e. inflows from delivering or producing goods, rendering
services, or other
         activities that constitute the entity's ongoing major or central
operations, and the
         presentation guidance in Rule 5-03 of Regulation S-X in characterizing
these proceeds as
         revenues.
        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.
 JD Larsen
Chosen, Inc.
April 17, 2023
Page 3

       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
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071
with any other
questions.



                                                          Sincerely,
FirstName LastNameJD Larsen
                                                          Division of
Corporation Finance
Comapany NameChosen, Inc.
                                                          Office of Trade &
Services
April 17, 2023 Page 3
cc:       Giovanni Caruso
FirstName LastName