Cingulate Inc. — Regulatory Filings 2021

Oct 5, 2021

CORRESP 1 filename1.htm

October 4, 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

Acceleration Request

| Requested
Date: | October
6, 2021 |
| --- | --- |
| Requested
Time: | 4:00
p.m. Eastern Time |

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cingulate Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

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

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