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
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CORRESP 1 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