CORRESP Filing
MANGOCEUTICALS, INC.
Date: Jan. 26, 2026 · CIK: 0001938046 · Accession: 0001493152-26-003619
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File numbers found in text: 333-292711
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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