SEC Comment Letter 0000000000-24-000649 to 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: Jan. 18, 2024 · CIK: 0001946563 · Accession: 0000000000-24-000649
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United States securities and exchange commission logo
January 18, 2024
Geoffrey S. Dow
Chief Executive Officer
60 Degrees Pharmaceuticals, Inc.
1025 Connecticut Avenue NW Suite 1000
Washington, D.C. 20036
Re:60 Degrees Pharmaceuticals, Inc.
Draft Registration Statement on Form S-1
Submitted January 12, 2024
CIK No. 0001946563
Dear Geoffrey S. Dow:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ross D. Carmel, Esq.