Cingulate Inc. — Regulatory Filings 2024

Jan 30, 2024

CORRESP 1 filename1.htm

January 30, 2024

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:
Registration
Statement on Form S-1 (Registration No. 333-276502) -
Concurrence
in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“ Wainwright ”), solely acting as placement agent on a best-efforts basis in an offering pursuant to the registration statement on Form S-1 (333-276502) (the “ Registration Statement ”), hereby concurs in the request by Cingulate, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:15 P.M. Eastern Time on Thursday, February 1, 2024, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Very truly yours,
H.C. WAINWRIGHT & CO., LLC
By:	/s/
Edward D. Silvera
Name:	Edward
D. Silvera
Title:	Chief
Operating Officer

430 Park Avenue | New York, NY 10022 | 212.356.0500 | www.hcwco.com

Member: FINRA/SIPC

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