Correspondence 0001493152-24-004335 from Cingulate Inc. (CING)

Cingulate Inc.
Date: Jan. 30, 2024 · CIK: 0001862150 · Accession: 0001493152-24-004335

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File numbers found in text: 333-276502

Date

February 1, 2024

Author

Chief

Form

CORRESP

Company

Cingulate Inc.

Letter

Re: Cingulate, Inc.

January 30, 2024

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Registration Statement on Form S-1 (Registration No. 333-276502) -

Concurrence in Acceleration Request

Ladies and Gentlemen:

H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best-efforts basis in an offering pursuant to the registration statement on Form S-1 (333-276502) (the “Registration Statement”), hereby concurs in the request by Cingulate, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:15 P.M. Eastern Time on Thursday, February 1, 2024, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

Very truly yours,
H.C. WAINWRIGHT & CO., LLC

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CORRESP
1
filename1.htm

January
30, 2024

VIA
FACSIMILE AND EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporate Finance

Washington,
DC 20549

    Re:
    Cingulate,
    Inc.

    Registration
    Statement on Form S-1 (Registration No. 333-276502) -

    Concurrence
    in Acceleration Request

Ladies
and Gentlemen:

H.C.
Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best-efforts basis in an offering
pursuant to the registration statement on Form S-1 (333-276502) (the “Registration Statement”), hereby concurs in
the request by Cingulate, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:15 P.M. Eastern
Time on Thursday, February 1, 2024, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms
that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration
Statement.

    Very truly yours,

    H.C. WAINWRIGHT & CO., LLC

    By:

    /s/
    Edward D. Silvera

    Name:
    Edward
    D. Silvera

    Title:
    Chief
    Operating Officer

430
Park Avenue | New York, NY 10022 | 212.356.0500 | www.hcwco.com

Member:
FINRA/SIPC

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