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SEC Comment Letter 0000000000-24-010843 to 60 DEGREES PHARMACEUTICALS, INC. (SXTP)

60 DEGREES PHARMACEUTICALS, INC.
Date: Sept. 24, 2024 · CIK: 0001946563 · Accession: 0000000000-24-010843

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File numbers found in text: 333-282221

Date
September 24, 2024
Author
Geoffrey Dow
Form
UPLOAD
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

September 24, 2024 Geoffrey Dow Chief Executive Officer and President 60 Degrees Pharmaceuticals, Inc. 1025 Connecticut Avenue NW Suite 1000 Washington, D.C. 20036 Re:60 Degrees Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed September 19, 2024 File No. 333-282221 Dear Geoffrey Dow: This is to advise you that we have not reviewed and will not review your registration statement. 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Ross D. Carmel, Esq.

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September 24, 2024
Geoffrey Dow
Chief Executive Officer and President
60 Degrees Pharmaceuticals, Inc.
1025 Connecticut Avenue NW Suite 1000
Washington, D.C. 20036
Re:60 Degrees Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed September 19, 2024
File No. 333-282221
Dear Geoffrey Dow:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Ross D. Carmel, Esq.