CORRESP Filing
Cingulate Inc. (CING, CINGW) (CIK 0001862150)
Date: April 22, 2026 · CIK: 0001862150 · Accession: 0001493152-26-018573
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295050
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance File No. 333-295050 Acceleration Request Requested Date: April 24, 2026 Requested Time: 4:00 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
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filename1.htm
April
22, 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. 333-295050
Acceleration Request
Requested Date:
April 24, 2026
Requested Time:
4:00 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