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Correspondence 0001493152-23-002868 from Shuttle Pharmaceuticals Holdings, Inc. (SHPH)

Shuttle Pharmaceuticals Holdings, Inc.
Date: Jan. 30, 2023 · CIK: 0001757499 · Accession: 0001493152-23-002868

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File numbers found in text: 333-269414

Date
February 1, 2023
Author
SHUTTLE PHARMACEUTICALS
Form
CORRESP
Company
Shuttle Pharmaceuticals Holdings, Inc.

Letter

January 30, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

F Street, N.E.

Washington, D.C. 20549-3720

Attention: Daniel Crawford

Re: Shuttle Pharmaceuticals Holdings, Inc.

Registration Statement on Form S-1

File No. 333-269414

Acceleration Request

Requested Date: February 1, 2023

Requested Time: 9:00 AM 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), as amended (the “Registration Statement”), so that it may become effective at 9:00 a.m. Eastern Daylight Time on Friday, February 1, 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 646-320-4104.

Very truly yours,
SHUTTLE PHARMACEUTICALS
HOLDINGS, INC.

Show Raw Text
CORRESP
1
filename1.htm

January
30, 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:
    Daniel
    Crawford

    Re:
    Shuttle Pharmaceuticals Holdings, Inc.

    Registration Statement on Form S-1

    File No. 333-269414

Acceleration
Request

    Requested Date:
    February 1, 2023

    Requested Time:
    9:00 AM 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), as amended (the “Registration
Statement”), so that it may become effective at 9:00 a.m. Eastern Daylight Time on Friday, February 1, 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 646-320-4104.

    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