Correspondence 0001213900-25-026133 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: March 31, 2025 · CIK: 0001946563 · Accession: 0001213900-25-026133
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File numbers found in text: 333-284983
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CORRESP 1 filename1.htm 60 DEGREES PHARMACEUTICALS, INC. 1025 Connecticut Avenue NW Suite 1000 Washington, D.C. 20036 March 31, 2025 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 Re: 60 Degrees Pharmaceuticals, Inc. Acceleration Request for Registration Statement on Form S-1 File No. 333-284983 Requested Date: April 2, 2025 Requested Time: 4:30 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-1 (File No. 333-284983), as amended (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 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)