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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

Date
March 31, 2025
Author
/s/ Geoffrey Dow
Form
CORRESP
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

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

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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)