Correspondence 0001213900-24-082339 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: Sept. 26, 2024 · CIK: 0001946563 · Accession: 0001213900-24-082339
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File numbers found in text: 333-282221
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60 DEGREES PHARMACEUTICALS, INC.
1025 Connecticut Avenue NW Suite 1000
Washington, D.C. 20036
September 26, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Alan Campbell
Re:
60 Degrees Pharmaceuticals, Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-282221
Requested Date: September 30, 2024
Requested Time: 4:05 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, 60 Degrees Pharmaceuticals, Inc. (the “Registrant”) hereby requests that
the above-referenced Registration Statement on Form S-3 (File No. 333-282221) (the “Registration Statement”)
be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable
thereafter, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”)
of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Registrant
hereby authorizes Ross D. Carmel, Esq. of Sichenzia Ross Ference Carmel LLP, counsel for the Registrant, to make such request on the Registrant’s
behalf.
The Registrant acknowledges that
the Registrant 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.
We request that we be notified
of the effectiveness of the Registration Statement by telephone to Ross D. Carmel, Esq. of Sichenzia Ross Ference Carmel LLP at (212)
930-9700. Thank you for your assistance.
Very truly yours,
/s/ Geoffrey Dow
Geoffrey Dow
Chief Executive Officer and President
cc:
Geoffrey Dow (Chief Executive Officer, 60 Degrees Pharmaceuticals, Inc.)
Ross D. Carmel, Esq. (Sichenzia Ross Ference Carmel LLP)