UPLOAD Filing
Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: Jan. 14, 2026 · CIK: 0001862150 · Accession: 0000000000-26-000459
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File numbers found in text: 333-292680
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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