SEC Comment Letter 0000000000-23-000291 to Cingulate Inc. (CING)
Cingulate Inc.
Date: Jan. 11, 2023 · CIK: 0001862150 · Accession: 0000000000-23-000291
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-269104
Letter
United States securities and exchange commission logo January 11, 2023 Shane J. Schaffer Chief Executive Officer Cingulate Inc. 1901 W. 47th Place Kansas City, KS 66205 Re:Cingulate Inc. Registration Statement on Form S-3 Filed January 3, 2023 File No. 333-269104 Dear Shane J. Schaffer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tracy F. Buffer
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United States securities and exchange commission logo
January 11, 2023
Shane J. Schaffer
Chief Executive Officer
Cingulate Inc.
1901 W. 47th Place
Kansas City, KS 66205
Re:Cingulate Inc.
Registration Statement on Form S-3
Filed January 3, 2023
File No. 333-269104
Dear Shane J. Schaffer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Tracy F. Buffer