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
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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