SEC Comment Letter 0000000000-24-005873 to Cingulate Inc. (CING)
Cingulate Inc.
Date: May 21, 2024 · CIK: 0001862150 · Accession: 0000000000-24-005873
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-279515
Letter
United States securities and exchange commission logo May 21, 2024 Shane Schaffer Chief Executive Officer Cingulate Inc. 1901 W. 47th Place Kansas City, KS 66205 Re:Cingulate Inc. Registration Statement on Form S-1 Filed May 17, 2024 File No. 333-279515 Dear Shane 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tracy Buffer, Esq.
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United States securities and exchange commission logo
May 21, 2024
Shane Schaffer
Chief Executive Officer
Cingulate Inc.
1901 W. 47th Place
Kansas City, KS 66205
Re:Cingulate Inc.
Registration Statement on Form S-1
Filed May 17, 2024
File No. 333-279515
Dear Shane 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Tracy Buffer, Esq.