Correspondence 0001493152-23-001171 from Cingulate Inc. (CING)

Cingulate Inc.
Date: Jan. 11, 2023 · CIK: 0001862150 · Accession: 0001493152-23-001171

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File numbers found in text: 333-269104

Date

January 13, 2023

Author

CINGULATE

Form

CORRESP

Company

Cingulate Inc.

Letter

Re: Cingulate Inc. (the “Company”)

January 11, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3 (File No. 333-269104)

Acceleration Request

Requested Date: January 13, 2023

Requested Time: 4:05 p.m., Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cingulate Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

Sincerely,
CINGULATE
INC.

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CORRESP
1
filename1.htm

January
11, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

 Re: Cingulate
                                            Inc. (the “Company”)

Registration
Statement on Form S-3 (File No. 333-269104)

Acceleration
Request

Requested
Date: January 13, 2023

Requested
Time: 4:05 p.m., Eastern Time

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Cingulate Inc. (the “Company”) hereby requests that the above-referenced
Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at
the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later
time as the Company or its counsel may orally request via telephone call to the staff.

Please
call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with
any questions.

    Sincerely,

    CINGULATE
    INC.

    By:
    /s/
    Shane J. Schaffer

    Name:
    Shane
    J. Shaffer

    Title:
    Chief
    Executive Officer

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