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UPLOAD Filing

Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: April 17, 2026 · CIK: 0001862150 · Accession: 0000000000-26-003956

Offering / Registration Process

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File numbers found in text: 333-295050

Date
April 17, 2026
Author
Division of
Form
UPLOAD
Company
Cingulate Inc. (CING, CINGW) (CIK 0001862150)

Letter

Re: Cingulate Inc. Registration Statement on Form S-3 Filed April 14, 2026 File No. 333-295050 Dear Shane J. Schaffer:

April 17, 2026

Shane J. Schaffer Chief Executive Officer Cingulate Inc. 1901 W. 47th Place Kansas City, KS 66205

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.

Show Raw Text
<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>