UPLOAD Filing
Cingulate Inc.
Date: July 24, 2025 · CIK: 0001862150 · Accession: 0000000000-25-007785
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File numbers found in text: 333-288877
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> July 24, 2025 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 July 22, 2025 File No. 333-288877 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven M. Skolnick, Esq. </TEXT> </DOCUMENT>