Correspondence 0001493152-24-020854 from Cingulate Inc. (CING)

Cingulate Inc.
Date: May 21, 2024 · CIK: 0001862150 · Accession: 0001493152-24-020854

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File numbers found in text: 333-279515

Date

May 21, 2024

Author

Form

CORRESP

Company

Cingulate Inc.

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-279515 Acceleration Request Requested Date: May 23, Requested Time: 4:30 p.m., Eastern Time

Re: Cingulate Inc.

Dear 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 (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

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

May
21, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

Mail
Stop 4720

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Cingulate Inc.

    Registration Statement on Form S-1

    File No. 333-279515

    Acceleration Request

    Requested
    Date:
    May 23,
    2024

    Requested Time:
    4:30 p.m., Eastern
    Time

Dear
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 (the
“Commission”) at the “Requested Date” and “Requested Time” set forth above or at such later time
as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

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. Schaffer

    Title:
    Chief Executive Officer

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