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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

Date
June 27, 2023
Author
Chief
Form
CORRESP
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

WallachBeth Capital LLC

Harborside Financial Center Plaza 5

Hudson Street, Ste 1410

Jersey City, NJ 07311

VIA EDGAR

June 27, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

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

Show Raw Text
CORRESP
1
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