SEC Comment Letter 0000000000-24-008275 to Cingulate Inc. (CING)
Cingulate Inc.
Date: July 22, 2024 · CIK: 0001862150 · Accession: 0000000000-24-008275
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280818
Letter
July 22, 2024 Shane Schaffer Chief Executive Officer Cingulate, Inc. 1901 W. 47th Place Kansas City, KS 66205 Re:Cingulate, Inc. Registration Statement on Form S-3 Filed July 15, 2024 File No. 333-280818 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Tracy Buffer
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July 22, 2024
Shane Schaffer
Chief Executive Officer
Cingulate, Inc.
1901 W. 47th Place
Kansas City, KS 66205
Re:Cingulate, Inc.
Registration Statement on Form S-3
Filed July 15, 2024
File No. 333-280818
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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Tracy Buffer