Correspondence 0001575872-23-001044 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: June 27, 2023 · CIK: 0001946563 · Accession: 0001575872-23-001044
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File numbers found in text: 333-269483
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CORRESP
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filename1.htm
WallachBeth
Capital LLC
Harborside
Financial Center Plaza 5
185
Hudson Street, Ste 1410
Jersey
City, NJ 07311
VIA
EDGAR
June
27, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
60 Degrees Pharmaceuticals,
Inc. (“Company”)
Registration Statement on
Form S-1, as amended
File No. 333-269483
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as
representatives of the several underwriters of the Company’s proposed initial public offering, hereby join the Company’s
request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration
Statement will be declared effective at 5:00 p.m., Eastern Time, on Tuesday, June 27, 2023, or as soon as practicable thereafter.
Pursuant
to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed
to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of
the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We,
the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating
underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934,
as amended.
Very truly
yours,
WALLACHBETH
CAPITAL, LLC
/s/ Eric Schweitzer
Name:
Eric
Schweitzer
Title:
Chief
Compliance Officer