SEC Comment Letter 0000000000-24-009697 to Cingulate Inc. (CING)
Cingulate Inc.
Date: Aug. 26, 2024 · CIK: 0001862150 · Accession: 0000000000-24-009697
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281628
Letter
August 26, 2024 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 August 19, 2024 File No. 333-281628 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Steven M. Skolnick, Esq.
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August 26, 2024
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 August 19, 2024
File No. 333-281628
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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Steven M. Skolnick, Esq.