UPLOAD Filing
Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: April 17, 2026 · CIK: 0001862150 · Accession: 0000000000-26-003956
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File numbers found in text: 333-295050
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 17, 2026 Shane J. Schaffer Chief Executive Officer Cingulate Inc. 1901 W. 47th Place Kansas City, KS 66205 Re: Cingulate Inc. Registration Statement on Form S-3 Filed April 14, 2026 File No. 333-295050 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 Jessica Dickerson at 202-551-8013 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Lerner, Esq. </TEXT> </DOCUMENT>