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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

Date
Feb. 15, 2023
Author
Managing Director
Form
CORRESP
Company
JUPITER NEUROSCIENCES, INC.

Letter

Spartan Capital Securities LLC

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

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

Show Raw Text
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