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Correspondence 0001213900-24-006901 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)

60 DEGREES PHARMACEUTICALS, INC.
Date: Jan. 26, 2024 · CIK: 0001946563 · Accession: 0001213900-24-006901

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File numbers found in text: 333-276641

Date
January 26, 2024
Author
/s/ Geoffrey S. Dow
Form
CORRESP
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

60 Degrees Pharmaceuticals, Inc.

1025 Connecticut Avenue NW, Suite 1000

Washington, DC 20036

January 26, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tyler Howes, Attorney

Re: 60 Degrees Pharmaceuticals, Inc.

Registration Statement on Form S-1

Initially Filed January 22, 2024

File No. 333-276641

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 22, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Wednesday, January 24, 2024 at 5:00pm Eastern Time, which was subsequently changed to Thursday, January 25, 2024 at 5:30pm Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Very truly yours,
By:
/s/ Geoffrey S. Dow

Show Raw Text
CORRESP
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filename1.htm

60 Degrees Pharmaceuticals, Inc.

1025 Connecticut Avenue NW, Suite 1000

Washington, DC 20036

January 26, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tyler Howes, Attorney

Re: 60 Degrees Pharmaceuticals, Inc.

Registration Statement
on Form S-1

Initially Filed
January 22, 2024

File No. 333-276641

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
via EDGAR on January 22, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement
for Wednesday, January 24, 2024 at 5:00pm Eastern Time, which was subsequently changed to Thursday, January 25, 2024 at 5:30pm Eastern
Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement
be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

    Very truly yours,

    By:
    /s/ Geoffrey S. Dow

    Name: Geoffrey S. Dow

    Title: Chief Executive Officer

cc: Philip Magri, Sichenzia Ross Ference Carmel LLP