Correspondence 0001575872-23-001100 from 60 DEGREES PHARMACEUTICALS, INC. (SXTP)
60 DEGREES PHARMACEUTICALS, INC.
Date: July 7, 2023 · CIK: 0001946563 · Accession: 0001575872-23-001100
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File numbers found in text: 333-269483
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CORRESP
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60 Degrees Pharmaceuticals, Inc.
1025 Connecticut Avenue NW Suite 1000
Washington, D.C. 20036
July 7, 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 Monday, July 10, 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