Correspondence 0001213900-24-005386 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: Jan. 22, 2024 · CIK: 0001946563 · Accession: 0001213900-24-005386
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File numbers found in text: 333-276641
Letter
WallachBeth Capital LLC
Harborside Financial Center Plaza 5
185 Hudson Street, Ste 1410
Jersey City, NJ 07311
VIA EDGAR
January 22, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: 60 Degrees Pharmaceuticals, Inc. (“Company”)
Registration Statement on Form S-1, as amended
File No. 333-276641
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters of the Company’s public offering, hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 5:00 p.m., Eastern Time, on Wednesday, January 24, 2024, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
WALLACHBETH CAPITAL, LLC
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WallachBeth Capital LLC
Harborside Financial Center Plaza 5
185 Hudson Street, Ste 1410
Jersey City, NJ 07311
VIA EDGAR
January 22, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
60 Degrees Pharmaceuticals, Inc. (“Company”)
Registration Statement on Form S-1, as amended
File No. 333-276641
Ladies and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the
several underwriters of the Company’s public offering, hereby join the Company’s request that the effective date of the above-referenced
Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 5:00 p.m., Eastern
Time, on Wednesday, January 24, 2024, or as soon as practicable thereafter.
Pursuant to Rule 460 under the
Securities Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed to each Underwriter
or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of the proposed form of
preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as representatives
of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have
complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
WALLACHBETH CAPITAL, LLC
/s/ Eric Schweitzer
Name:
Eric Schweitzer
Title:
Chief Compliance Officer