Correspondence 0001493152-23-001541 from JUPITER NEUROSCIENCES, INC. (JUNS)
JUPITER NEUROSCIENCES, INC.
Date: Jan. 17, 2023 · CIK: 0001679628 · Accession: 0001493152-23-001541
AI Filing Summary & Sentiment
File numbers found in text: 333-260183
Show Raw Text
CORRESP
1
filename1.htm
ANTHONY
L.G., PLLC
laura
aNTHONy, esq
JOHN
CACOMANOLIS, ESQ*
CHAD
FRIEND, ESQ, LLM
SVETLANA
ROVENSKAYA, ESQ**
www.ANTHONYPLLC.com
WWW.SECURITIESLAWBLOG.COM
WWW.LAWCAST.COM
DIRECT
E-MAIL: LANTHONY@ANTHONYPLLC.COM
OF
COUNSEL:
Jessica
Haggard, esq. ***
MICHAEL
R. GEROE, ESQ, CIPP/US****
CRAIG
D. LINDER, ESQ*****
PETER
P. LINDLEY, ESQ, CPA, MBA
john
lowy, esq.******
STUART
REED, ESQ
Harris
Tulchin, Esq. *******
*licensed
in FL and NY
**licensed
in NY and NJ
****licensed
in Missouri
****licensed
in CA, DC, MO and NY
*****licensed
in CA, FL and NY
******licensed
in NY and NJ
*******licensed
in CA and HI (inactive in HI)
January
17, 2023
VIA
ELECTRONIC EDGAR FILING
Office
of Life Sciences
Division
of Corporation Finance
Securities
and Exchange Commission
100
F. Street, N.E.
Washington,
D.C. 20549
Re:
Jupiter
Neurosciences, Inc.
Amendment
No. 16 to Registration Statement on Form S-1
Filed
on January 6, 2023
File
No. 333-260183
Dear
Sir or Madam:
We
have electronically filed herewith on behalf of Jupiter Neurosciences, Inc. (the “Company”) Amendment No. 17 (“Amendment
No. 17”) to the above-referenced Registration Statement on Form S-1. Amendment No. 17 is marked to show changes made from Amendment
No. 16 filed on January 6, 2023. We have included a narrative response herein keyed to the comments of the staff of the Division of Corporation
Finance (the “Staff”) of the Securities and Exchange Commission set forth in the Staff’s comment letter to Christer
Rosén, Chief Executive Officer of the Company, dated January 13, 2023. We trust you shall deem the contents of this letter responsive
to your comment letter.
Amendment
No. 16 to Registration Statement on Form S-1
Prospectus
Summary
Business
Overview, page 6
1.
Comment:
We note your statement on page 6 that you received notification that your funding application was not recommended for funding,
but your application was rated as Excellent on the Overall Score and based on this you will re-submit this application if the opportunity
arises. Please revise to state the grounds for denial.
Response:
In response to the Staff’s comment, we have revised Amendment No. 17 to state the grounds for denial.
Product
Pipeline, page 9
2.
Comment: Your
pipeline table shows that you are currently conducting Phase II trials for JNS101, the Friederich’s Ataxia study, and JNS108,
the Mild Cognitive Impairment (MCI)/Early Alzheimer’s Disease study. However, the chart below the table says you plan to begin
the Friederich’s Ataxia Phase II/III study in Q1 of 2024, and that you plan to begin the MCI/Early Alzheimer’s Disease
Phase II study in Q4 of 2023. Please revise to shorten the arrows for these two studies as it appears they have not entered Phase
II trials yet, or advise.
Response: In response
to the Staff’s comment, we have revised the pipeline tables in Amendment No. 17 to shorten the arrows for the Friederich’s
Ataxia Phase II/III study and MCI/Early Alzheimer’s Disease Phase II study.
If
the Staff has any further comments regarding Amendment No. 17 to the registration statement on Form S-1, or any subsequent amendments
to the Company’s registration statement on Form S-1, please feel free to contact the undersigned.
Anthony L.G., PLLC
By:
/s/ Laura
Anthony
Laura Anthony, Esq.
cc:
Christie Wong/U.S. Securities
and Exchange Commission
Angela Connell/U.S. Securities
and Exchange Commission
Margaret Schwartz/U.S.
Securities and Exchange Commission
Christine Westbrook/U.S.
Securities and Exchange Commission
Christer Rosén/Jupiter
Neurosciences, Inc.
Craig D. Linder, Esq./Anthony
L.G., PLLC
625
N. FLAGLER DRIVE, #600 ● WEST PALM BEACH, FLORIDA ● 33401 ● PHONE: 561-514-0936 ●
FAX 561-514-0832