SEC Comment Letter 0000000000-22-013142 to JUPITER NEUROSCIENCES, INC. (JUNS)
JUPITER NEUROSCIENCES, INC.
Date: Dec. 6, 2022 · CIK: 0001679628 · Accession: 0000000000-22-013142
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File numbers found in text: 333-260183
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United States securities and exchange commission logo
December 6, 2022
Christer Rosén
Chief Executive Officer
Jupiter Neurosciences, Inc.
1001 North US HWY 1, Suite 504
Jupiter, FL 33477
Re:Jupiter Neurosciences, Inc.
Amendment No. 14 to Registration Statement on Form S-1
Filed on December 2, 2022
File No. 333-260183
Dear Christer Rosén:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to the comment, we may have additional comments.
Amendment No. 14 to Registration Statement on Form S-1
Cover page
1.We note your disclosure that provides an "assumed" initial public offering price and states
that the actual number of shares you will offer will be determined based on the actual
public offering price. Please revise to provide a bona fide estimate of the range of the
maximum offering price and the maximum number of securities offered.
Additionally, remove your statement that the actual number of shares will be determined
based on the actual public offering price. Refer to Item 501(b)(2) and Instruction 1 to Item
501(b)(3) of Regulation S-K.
FirstName LastNameChrister Rosén
Comapany NameJupiter Neurosciences, Inc.
December 6, 2022 Page 2
FirstName LastName
Christer Rosén
Jupiter Neurosciences, Inc.
December 6, 2022
Page 2
You may contact Christie Wong at 202-551-3684 or Angela Connell at 202-551-3426 if
you have questions regarding comments on the financial statements and related matters. Please
contact Margaret Schwartz at 202-551-7153 or Christine Westbrook at 202-551-5019 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Craig D. Linder, Esq.