Correspondence 0001493152-23-005250 from JUPITER NEUROSCIENCES, INC. (JUNS)
JUPITER NEUROSCIENCES, INC.
Date: Feb. 15, 2023 · CIK: 0001679628 · Accession: 0001493152-23-005250
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File numbers found in text: 333-260183
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CORRESP
1
filename1.htm
Spartan
Capital Securities LLC
45
Broadway, 19th Floor
New
York, NY 10002
February
15, 2023
Via
EDGAR Submission
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Jupiter
Neurosciences, Inc.
Registration
Statement on Form S-1
CIK
No. 0001679628
SEC
Registration No. 333-260183
Ladies
and Gentlemen:
Reference
is made to our letter filed as correspondence via EDGAR on February 9, 2023, in which we, as representative of the underwriters of the
proposed offering, requested the acceleration of the effective date of the above-captioned Registration Statement for February 13, 2023
at 4:00 p.m. Eastern Time, in accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission
under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this
time and we hereby formally withdraw our request for acceleration of the effective date. We will notify you once we are prepared to request
acceleration of the effective date of the above-captioned Registration Statement.
(balance
of the page intentionally left blank)
Very
truly yours,
Spartan
Capital Securities LLC
By:
/s/
Robert L. Malin
Name:
Robert L. Malin
Title:
Managing Director