Correspondence 0001493152-23-044448 from MANGOCEUTICALS, INC. (MGRX)
MANGOCEUTICALS, INC.
Date: Dec. 11, 2023 · CIK: 0001938046 · Accession: 0001493152-23-044448
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CORRESP
1
filename1.htm
December
11, 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-[__________]
Acceleration
Request
Request
Date: Thursday, December 14, 2023
Request
Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)
Ladies
and Gentlemen:
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, December 14,
2023, at 4:30 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