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CORRESP Filing

60 DEGREES PHARMACEUTICALS, INC.
Date: July 10, 2025 · CIK: 0001946563 · Accession: 0001213900-25-062810

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File numbers found in text: 333-288550

Date
July 7, 2025
Author
Geoffrey S. Dow
Form
CORRESP
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

Re: 60 Degrees Pharmaceuticals, Inc.

July 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street NE

Washington, D.C. 20549

Attention: Chris Edwards

Registration Statement on Form S-1

File No. 333-288550

Filed July 7, 2025

Ladies and Gentlemen:

Degrees Pharmaceuticals, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 5:15 p.m. Eastern Time on July 14, 2025, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.

In making this acceleration request, the Company acknowledges that:

i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy of the disclosure in the Registration Statement; and

iii) the Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference Carmel LLP, by contacting Ross Carmel, Esq. at (646) 838-1310 or rcarmel@srfc.law.

Very truly yours,
/s/
Geoffrey S. Dow

Show Raw Text
CORRESP
 1
 filename1.htm

 July
10, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street NE

 Washington,
D.C. 20549

 Attention:
Chris Edwards

 Re:
 60 Degrees Pharmaceuticals,
 Inc.

 Registration Statement
 on Form S-1

 File No. 333-288550

 Filed July 7, 2025

 Ladies
and Gentlemen:

 60
Degrees Pharmaceuticals, Inc. (the "Company") hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it may become effective at 5:15 p.m. Eastern Time on July 14, 2025, or as soon as practicable thereafter,
unless the Company notifies you otherwise prior to such time.

 In
making this acceleration request, the Company acknowledges that:

 i) should
 the Securities and Exchange Commission (the "Commission") or the staff, acting
 pursuant to delegated authority, declare the Registration Statement effective, it does not
 foreclose the Commission from taking any action with respect to the Registration Statement;

 ii) the
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring
 the Registration Statement effective, does not relieve the Company from its full responsibility
 for the adequacy of the disclosure in the Registration Statement; and

 iii) the
 Company may not assert comments of the Commission or the staff and the declaration of effectiveness
 of the Registration Statement as a defense in any proceeding initiated by the Commission
 or any person under the federal securities laws of the United States.

 Once
the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference Carmel
LLP, by contacting Ross Carmel, Esq. at (646) 838-1310 or rcarmel@srfc.law.

 Very truly yours,

 /s/
Geoffrey S. Dow

 Geoffrey S. Dow

 Chief Executive Officer