Cingulate Inc. — Regulatory Filings 2023

Sep 7, 2023

CORRESP 1 filename1.htm

September 7, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

Re:
Registration
Statement on Form S-1
File
No. 333- 273405
Acceleration
Request
Requested
Date:	September
11, 2023
Requested
Time:	9:00
a.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 at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

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. Schaffer
Title:	Chief
Executive Officer

Field: Page; Sequence: 1; Options: Last

Field: /Page