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CORRESP Filing

MANGOCEUTICALS, INC.
Date: Jan. 26, 2026 · CIK: 0001938046 · Accession: 0001493152-26-003619

Offering / Registration Process

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File numbers found in text: 333-292711

Date
Jan. 26, 2026
Author
yours
Form
CORRESP
Company
MANGOCEUTICALS, INC.

Letter

Mangoceuticals, Inc.

N. Dallas Parkway, Suite 240

Dallas, Texas 75248

January 26, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

F Street, N.E.

Washington, DC 20549

Attention: Jane Park

Re:

Mangoceuticals, Inc.

Registration Statement on Form S-1, File No. 333-292711

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: January 28, 2026

Requested Time: 5:00 p.m., Eastern Time

Ladies and Gentlemen:

Mangoceuticals, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-292711), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern Time on January 28, 2026, or as soon thereafter as possible.

Please contact our counsel, Rani Hacohen of Lucosky Brookman LLP at (732) 712-2705 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Hacohen by telephone when this request for acceleration has been granted.

Sincerely
yours,
Mangoceuticals,
Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Mangoceuticals,
Inc.

 17130
N. Dallas Parkway, Suite 240

 Dallas,
Texas 75248

 January
26, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Industrial Applications and Services

 100
F Street, N.E.

 Washington,
DC 20549

 Attention:
Jane Park

 Re:

 Mangoceuticals,
 Inc.

 Registration
 Statement on Form S-1, File No. 333-292711

 REQUEST
FOR ACCELERATION OF EFFECTIVENESS

 Requested
Date: January 28, 2026

 Requested
Time: 5:00 p.m., Eastern Time

 Ladies
and Gentlemen:

 Mangoceuticals,
Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File
No. 333-292711), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes
effective at 5:00 p.m. Eastern Time on January 28, 2026, or as soon thereafter as possible.

 Please
contact our counsel, Rani Hacohen of Lucosky Brookman LLP at (732) 712-2705 with any questions you may have regarding this request. In
addition, the Company requests that you kindly notify Mr. Hacohen by telephone when this request for acceleration has been granted.

 Sincerely
 yours,

 Mangoceuticals,
 Inc.

 /s/
 Jacob D. Cohen

 Jacob
 D. Cohen

 Chief
 Executive Officer