Cingulate Inc. — Regulatory Filings 2021

Oct 6, 2021

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October 6, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Dillon Hagius

Re:
Registration
Statement on Form S-1, as amended
File
No. 333-259408

Ladies and Gentlemen:

Cingulate Inc. hereby requests that its acceleration request dated October 4, 2021 be withdrawn. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 with any questions.

Sincerely,
CINGULATE
INC.
By:	/s/
Shane J. Schaffer
Name:	Shane
J. Shaffer
Title:	Chief
Executive Officer

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