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UPLOAD Filing

Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: Jan. 14, 2026 · CIK: 0001862150 · Accession: 0000000000-26-000459

Offering / Registration Process

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File numbers found in text: 333-292680

Date
January 14, 2026
Author
Shane Schaffer
Form
UPLOAD
Company
Cingulate Inc. (CING, CINGW) (CIK 0001862150)

Letter

January 14, 2026 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 January 12, 2026 File No. 333-292680 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Steven M. Skolnick

Show Raw Text
January 14, 2026
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 January 12, 2026
File No. 333-292680
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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Steven M. Skolnick