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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

Date
July 7, 2023
Author
/s/ Geoffrey S. Dow
Form
CORRESP
Company
60 DEGREES PHARMACEUTICALS, INC.

Letter

VIA EDGAR Division of Corporation Finance Office of Life Sciences 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

Show Raw Text
CORRESP
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filename1.htm

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