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Correspondence 0001493152-23-007620 from MANGOCEUTICALS, INC. (MGRX)

MANGOCEUTICALS, INC.
Date: March 14, 2023 · CIK: 0001938046 · Accession: 0001493152-23-007620

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File numbers found in text: 333-269240

Date
March 14, 2023
Author
/s/ Jacob Cohen
Form
CORRESP
Company
MANGOCEUTICALS, INC.

Letter

Re: Mangoceuticals, Inc.

March 14, 2023

VIA EDGAR

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Office of Industrial Applications and Services

Registration Statement on Form S-1

File No. 333-269240

Attention: Mr. Jimmy McNamara

Mr. Joe McCann

Acceleration Request

Request Date: Thursday, March 16, 2023

Request Time: 5:00 p.m. Eastern Time (or as soon thereafter as practicable)

Mr. McNamara:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective on Thursday, March 16, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.

The Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC, corporate counsel to the Registrant, at (832) 930-6432.

Sincerely,
/s/ Jacob Cohen

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CORRESP
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filename1.htm

March 14, 2023

VIA EDGAR

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Office of Industrial Applications and Services

    Re:
    Mangoceuticals, Inc.

    Registration Statement on Form S-1

    File No. 333-269240

    Attention:
    Mr. Jimmy McNamara

    Mr. Joe McCann

Acceleration Request

Request Date: Thursday, March 16, 2023

Request Time: 5:00 p.m. Eastern Time (or as
soon thereafter as practicable)

Mr. McNamara:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests that the United States
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration
Statement (the “Registration Statement”) to become effective on Thursday, March 16, 2023, at 5:00 p.m., Eastern Time,
or as soon thereafter as practicable or at such later time as the Registrant may orally request via telephone call to the staff of the
Commission.

The Registrant hereby authorizes
David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request for acceleration.

Once the Registration Statement
has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC, corporate counsel to the Registrant,
at (832) 930-6432.

    Sincerely,

    /s/ Jacob Cohen

    Jacob Cohen

    Chief Executive Officer