CORRESP Filing
Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: March 23, 2026 · CIK: 0001862150 · Accession: 0001493152-26-012079
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292680
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-292680 Acceleration Request Requested Date: March 24, 2026 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 March 23, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Cingulate Inc. Registration Statement on Form S-3 File No. 333-292680 Acceleration Request Requested Date: March 24, 2026 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