Correspondence 0001575872-23-001045 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: June 27, 2023 · CIK: 0001946563 · Accession: 0001575872-23-001045
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File numbers found in text: 333-269483
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CORRESP
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filename1.htm
60
Degrees Pharmaceuticals, Inc.
1025
Connecticut Avenue NW Suite 1000
Washington,
D.C. 20036
June
27, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Mr. Joshua Gorsky / Mr. Tim Buchmiller
Re:
60 Degrees Pharmaceuticals,
Inc.
Registration Statement
on Form S-1, as amended
Initially Filed January
31, 2023
File No. 333-269483
Dear
Mr. Gorsky and Mr. Buchmiller:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), 60 Degrees Pharmaceuticals,
Inc., a Delaware corporation (the “Company”), respectfully requests that the effective date of its Registration Statement
on Form S-1 (File No. 333-269483), as amended (the “Registration Statement”), be accelerated so that it will become effective
at 5:00 p.m., Eastern Time, on Tuesday, June 27, 2023, or as soon thereafter as practicable. By separate letter, WallachBeth Capital
LLC, the representative of the underwriters of the issuance of the securities being registered join this request for acceleration.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling
Ross D. Carmel at 646-838-1310.
Very
truly yours,
By:
/s/ Geoffrey
S. Dow
Name:
Geoffrey S. Dow
Title:
Chief Executive Officer
cc:
Ross D. Carmel, Esq., Carmel, Milazzo & Feil LLP