Correspondence 0001193125-23-023821 from Inhibikase Therapeutics, Inc. (IKT)
Inhibikase Therapeutics, Inc.
Date: Feb. 3, 2023 · CIK: 0001750149 · Accession: 0001193125-23-023821
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File numbers found in text: 333-269521
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CORRESP 1 filename1.htm CORRESP Inhibikase Therapeutics, Inc. 3350 Riverwood Parkway SE, Suite 1900 Atlanta, GA 30339 February 3, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Daniel Crawford Re: Inhibikase Therapeutics, Inc. Registration Statement on Form S-1 Filed February 2, 2023 File No. 333-269521 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Inhibikase Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-269521) (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective on Tuesday, February 7, 2023, at 3:00 p.m. (Eastern Time), or as soon thereafter as practicable. Please feel free to direct any questions or comments concerning this request to Merrill M. Kraines, Esq. at (212) 547-5616 or Todd Kornfeld, Esq. at (212) 547-5890 of McDermott Will & Emery LLP. The Company understands that the staff of the United States Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. INHIBIKASE THERAPEUTICS, INC. By: /s/ Milton H. Werner Name: Milton H. Werner, Ph.D. Title: President and Chief Executive Officer cc: Merrill M. Kraines, McDermott Will & Emery LLP Todd Kornfeld, McDermott Will & Emery LLP