Correspondence 0001493152-23-002519 from Shuttle Pharmaceuticals Holdings, Inc. (SHPH)
Shuttle Pharmaceuticals Holdings, Inc.
Date: Jan. 25, 2023 · CIK: 0001757499 · Accession: 0001493152-23-002519
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File numbers found in text: 333-269414
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CORRESP
1
filename1.htm
January
25, 2023
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549-3720
Attention:
Conlon Danberg
Re:
Shuttle Pharmaceuticals Holdings, Inc.
Registration Statement on Form S-1
CIK No. 0001757499
File No. 333-269414
Acceleration
Request
Requested Date:
January 27, 2023
Requested Time:
5:00 PM Eastern Time
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Shuttle Pharmaceuticals Holdings, Inc. (the “Registrant”)
hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-269414) (the “Registration
Statement”) so that it may become effective at 5:00 p.m. Eastern Daylight Time on Friday, January 27, 2023, or as soon as practicable
thereafter.
The
Registrant hereby acknowledges that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare
the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and
(iii)
the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We
request that we be notified of such effectiveness by telephone call to our counsel, Megan J. Penick, of Michelman & Robinson,
LLP, at 212-659-2568.
Very truly yours,
SHUTTLE PHARMACEUTICALS HOLDINGS, INC.
By:
/s/ Anatoly Dritschilo
Anatoly Dritschilo, M.D.
Chief Executive Officer
cc:
Megan J. Penick, Esq.,
Michelman
& Robinson, LLP