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Correspondence 0001683168-26-004049 from Sunshine Biopharma Inc. (SBFM)

Sunshine Biopharma Inc.
Date: May 18, 2026 · CIK: 0001402328 · Accession: 0001683168-26-004049

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File numbers found in text: 333-295800

Date
May 18, 2026
Author
Dr. Steve N. Slilaty
Form
CORRESP
Company
Sunshine Biopharma Inc.

Letter

Sunshine Biopharma Inc.

333 Las Olas Way

CU4 Suite 433

Fort Lauderdale, FL 33301

May 18, 2026

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: Sunshine Biopharma Inc.

Registration Statement on Form S-1

File No. 333-295800

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Sunshine Biopharma Inc. hereby respectfully requests (i) acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 11:00 a.m. Eastern Time, May 18, 2026, or as soon as practicable thereafter, and (ii) withdrawal of the previously filed request for the above-referenced Registration Statement to be declared effective May 18, 2026 at 5:00 p.m. Eastern time.

Very truly yours,
Sunshine Biopharma Inc.

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CORRESP
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 filename1.htm

 Sunshine Biopharma Inc.

 333 Las Olas Way

 CU4 Suite 433

 Fort Lauderdale, FL 33301

 May 18, 2026

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street N.E.

 Washington, D.C. 20549

 Re: Sunshine Biopharma Inc.

 Registration Statement on Form S-1

 File No. 333-295800

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, Sunshine Biopharma Inc. hereby respectfully requests (i) acceleration of the effectiveness
of the above-referenced Registration Statement so that such Registration Statement will become effective as of 11:00 a.m. Eastern Time,
May 18, 2026, or as soon as practicable thereafter, and (ii) withdrawal of the previously filed request for the above-referenced Registration
Statement to be declared effective May 18, 2026 at 5:00 p.m. Eastern time.

 Very truly yours,

 Sunshine Biopharma Inc.

 By: /s/ Dr. Steve N. Slilaty

 Dr. Steve N. Slilaty

 Chief Executive Officer