SEC Comment Letter 0000000000-23-004471 to Cingulate Inc. (CING)
Cingulate Inc.
Date: May 1, 2023 · CIK: 0001862150 · Accession: 0000000000-23-004471
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271455
Letter
United States securities and exchange commission logo May 1, 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-1 Filed April 26, 2023 File No. 333-271455 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven M. Skolnick, Esq.
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United States securities and exchange commission logo
May 1, 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-1
Filed April 26, 2023
File No. 333-271455
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Steven M. Skolnick, Esq.