SecProbe.io

January 22, 2026
Jacob Cohen
Chairman and Chief Executive Officer
Mangoceuticals, Inc.
17130 N. Dallas Parkway, Suite 240
Dallas, Texas 75248
Re:Mangoceuticals, Inc.
Registration Statement on Form S-1
Filed January 13, 2026
File No. 333-292711
Dear Jacob Cohen:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Steven Lipstein, Esq.

CORRESP
 1
 filename1.htm

 Mangoceuticals,
Inc.

 17130
N. Dallas Parkway, Suite 240

 Dallas,
Texas 75248

 January
26, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Industrial Applications and Services

 100
F Street, N.E.

 Washington,
DC 20549

 Attention:
Jane Park

 Re:

 Mangoceuticals,
 Inc.

 Registration
 Statement on Form S-1, File No. 333-292711

 REQUEST
FOR ACCELERATION OF EFFECTIVENESS

 Requested
Date: January 28, 2026

 Requested
Time: 5:00 p.m., Eastern Time

 Ladies
and Gentlemen:

 Mangoceuticals,
Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File
No. 333-292711), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes
effective at 5:00 p.m. Eastern Time on January 28, 2026, or as soon thereafter as possible.

 Please
contact our counsel, Rani Hacohen of Lucosky Brookman LLP at (732) 712-2705 with any questions you may have regarding this request. In
addition, the Company requests that you kindly notify Mr. Hacohen by telephone when this request for acceleration has been granted.

 Sincerely
 yours,

 Mangoceuticals,
 Inc.

 /s/
 Jacob D. Cohen

 Jacob
 D. Cohen

 Chief
 Executive Officer

CORRESP
 1
 filename1.htm

 June
20, 2025

 VIA
EDGAR

 Division
of Corporation Finance

 U.S.
Securities & Exchange Commission

 100
F Street, NE

 Washington,
DC 20549

 Attn:
Office of Industrial Applications and Services

 Re:
 Mangoceuticals,
 Inc.

 Registration
 Statement on Form S-3

 Initially
 filed on June 13, 2025
 File
 No. 333-288039

 Acceleration
Request

 Request
Date : Tuesday, June 24, 2025

 Request
Time : 4:00 p.m. Eastern Time (or as soon thereafter as practicable)

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the " Registrant ") hereby requests
that the United States Securities and Exchange Commission (the " Commission ") take appropriate action to cause the
above-captioned Registration Statement (the " Registration Statement ") to become effective on Tuesday, June 24, 2025,
at 4:00 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via telephone
call to the staff of the Commission. This Acceleration Request replaces the prior Acceleration Request filed earlier today which inadvertently
failed to include a file number for the Registration Statement.

 The
Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request
for acceleration.

 Once
the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC,
corporate counsel to the Registrant, at (832) 930-6432.

 Sincerely,

 /s/ Jacob
 Cohen

 Jacob Cohen

 Chief Executive Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 20, 2025

Jacob D. Cohen
Chief Executive Officer
Mangoceuticals, Inc.
15110 N. Dallas Parkway, Suite 600
Dallas, Texas 75248

 Re: Mangoceuticals, Inc.
 Registration Statement on Form S-3
 Filed June 13, 2025
 File No. 333-288039
Dear Jacob D. Cohen:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Conlon Danberg at 202-551-4466 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: David M. Loev, Esq.
</TEXT>
</DOCUMENT>

CORRESP
 1
 filename1.htm

 MANGOCEUTICALS,
INC.

 15110
N. Dallas Parkway, Suite 600

 Dallas,
Texas 75248

 June
17, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Katherine Bagley

 Re:
 Mangoceuticals,
 Inc.

 Registration
 Statement on Form S-1

 Filed
 May 30, 2025

 File
 No. 333-287689

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc., hereby requests acceleration of effectiveness of the
above referenced Registration Statement on Form S-1 so that it will become effective at 5:00 p.m., Eastern Daylight Time, on Wednesday,
June 18, 2025, or as soon thereafter as practicable.

 Very
 truly yours,

 /s/
 Jacob D. Cohen

 Jacob
 D. Cohen

 Chairman
 and Chief Executive Officer

 cc:
 Lucosky
 Brookman LLP

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 6, 2025

Jacob D. Cohen
Chief Executive Officer
Mangoceuticals, Inc.
15110 N. Dallas Parkway, Suite 600
Dallas, Texas 75248

 Re: Mangoceuticals, Inc.
 Registration Statement on Form S-1
 Filed May 30, 2025
 File No. 333-287689
Dear Jacob D. Cohen:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Katherine Bagley at 202-551-2545 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: Steven Lipstein
</TEXT>
</DOCUMENT>

CORRESP
1
filename1.htm

MANGOCEUTICALS,
INC.

15110
N. Dallas Parkway, Suite 600

Dallas,
Texas 75248

September
3, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Abby Adams

    Re:
    Mangoceuticals,
    Inc.

    Registration
                                            Statement on Form S-1

    Filed
    August 16, 2024

    File
    No. 333-281617

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc., hereby requests acceleration of effectiveness of the
above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Thursday,
September 5, 2024, or as soon thereafter as practicable.

    Very
    truly yours,

    /s/
    Jacob D. Cohen

    Jacob
    D. Cohen

    Chairman
    and Chief Executive Officer

    cc:
    Lucosky
    Brookman LLP

August 29, 2024
Jacob Cohen
Chief Executive Officer
Mangoceuticals, Inc.
15110 N. Dallas Parkway , Suite 600
Dallas, TX 75248
Re:Mangoceuticals, Inc.
Registration Statement on Form S-1
Filed August 16, 2024
File No. 333-281617
Dear Jacob Cohen:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Abby Adams at 202-551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services

CORRESP
1
filename1.htm

MANGOCEUTICALS,
INC.

15110
N. Dallas Parkway, Suite 600

Dallas,
Texas 75248

May
7, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:

      Juan
    Grana

    Re:
    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    Initially
    filed April 23, 2024, as amended

    File
    No. 333-278888

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc., hereby requests acceleration of effectiveness of the
above referenced Registration Statement on Form S-1 so that it will become effective at 4:30 p.m., Eastern Daylight Time, on Thursday,
May 9, 2024, or as soon thereafter as practicable.

    Very
    truly yours,

    /s/
    Jacob D. Cohen

    Jacob
    D. Cohen

    Chairman
    and Chief Executive Officer

    cc:
    Lucosky
    Brookman LLP

United States securities and exchange commission logo
April 30, 2024
Jacob D. Cohen
Chief Executive Officer
Mangoceuticals, Inc.
15110 N. Dallas Parkway, Suite 600
Dallas, TX 75248
Re:Mangoceuticals, Inc.
Registration Statement on Form S-1
Filed April 23, 2024
File No. 333-278888
Dear Jacob D. Cohen:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Joseph M. Lucosky, Esq.

CORRESP
1
filename1.htm

December
11, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:
    Mangoceuticals,
    Inc.

    Registration
                                            Statement on Form S-1

    Initially
    filed on December 11, 2023

    File
    No. 333-275993

Ladies
and Gentlemen:

Pursuant
to Rule 477(a) of the Securities Act of 1933, as amended (the “Securities Act”), Mangoceuticals, Inc, hereby requests
the withdrawal of the Request for Acceleration of Effectiveness of the Registration Statement on Form S-1 (the “Request”),
erroneously filed without a registration statement file number, on December 11, 2023. The Request was inadvertently filed. We wish to
withdraw the Request version to correct this error. Simultaneous with the submission of this letter, we will be filing a new Request
for Acceleration of Effectiveness of the Registration Statement on Form S-1 solely to rectify the EDGAR filing error specified above.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

December
11, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:
    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-[__________]

Acceleration
Request

Request
Date: Thursday, December 14, 2023

Request
Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests
that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the
above-captioned Registration Statement (the “Registration Statement”) to become effective on Thursday, December 14,
2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via
telephone call to the staff of the Commission.

The
Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request
for acceleration.

Once
the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC,
corporate counsel to the Registrant, at (832) 930-6432.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

December
11, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-275993

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned,
for themselves and the other underwriters, hereby join in the request of Mangoceuticals, Inc. that the effective date of the above-referenced
registration statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern time, on Thursday, December 14, 2023,
or as soon thereafter as practicable.

Pursuant
to 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus dated
December 11, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of such
preliminary prospectus.

The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

[Signature
page follows]

Very
truly yours,

    Boustead Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
Moore

    Title:
    Chief
Executive Officer

    As representative of the underwriters

CORRESP
1
filename1.htm

December
11, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:
    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    Initially
                                            filed on December 11, 2023

    File
    No. 333-275993

Acceleration
Request

Request
Date: Thursday, December 14, 2023

Request
Time: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests
that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the
above-captioned Registration Statement (the “Registration Statement”) to become effective on Thursday, December 14,
2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via
telephone call to the staff of the Commission. This Acceleration Request replaces the prior Acceleration Request filed earlier today
which inadvertently failed to include a file number for the Registration Statement.

The
Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request
for acceleration.

Once
the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC,
corporate counsel to the Registrant, at (832) 930-6432.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

United States securities and exchange commission logo
November 30, 2023
Jacob D. Cohen
Chief Executive Officer
Mangoceuticals, Inc.
15110 N. Dallas Parkway, Suite 600
Dallas, TX 75248
Re:Mangoceuticals, Inc.
Draft Registration Statement on Form S-1
Submitted November 24, 2023
CIK No. 0001938046
Dear Jacob D. Cohen:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
            Please contact Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       David M. Loev

CORRESP
1
filename1.htm

March
17, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:
    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

    Attention:
    Mr.
    Jimmy McNamara

    Mr.
    Joe McCann

Acceleration
Request

Request
Date: Monday, March 20, 2023

Request
Time: 5:30 p.m. Eastern Time (or as soon thereafter as practicable)

Mr.
McNamara:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests
that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the
above-captioned Registration Statement (the “Registration Statement”) to become effective on Monday, March 20, 2023,
at 5:30 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via telephone
call to the staff of the Commission.

The
Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request
for acceleration.

Once
the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC,
corporate counsel to the Registrant, at (832) 930-6432.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

March
17, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

Re: Withdrawal
                                            of Acceleration Request of Mangoceuticals, Inc.

  Registration
                                            Statement on Form S-1

  File
                                            No. 333-269240

Ladies
and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on March 14, 2023, in which we, as representative of the several underwriters
of Mangoceuticals, Inc.’s proposed public offering, joined Mangoceuticals, Inc.’s request for acceleration of the effective
date of the above-referenced Registration Statement for 5:00 p.m. Eastern time on Thursday, March 16, 2023, or as soon thereafter as
practicable. Mangoceuticals, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we
hereby formally withdraw our request for acceleration of the effective date.

[Signature
page follows]

Very
truly yours,

    Boustead
    Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
    Moore

    Title:
    CEO

    As
    representative of the underwriters

CORRESP
1
filename1.htm

March
17, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned,
for themselves and the other underwriters, hereby join in the request of Mangoceuticals, Inc. that the effective date of the above-referenced
registration statement be accelerated so as to permit it to become effective at 5:30 p.m. Eastern time on Monday, March 20, 2023, or
as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus
dated February 28, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution
of the Preliminary Prospectus.

The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

[Signature
page follows]

    Very
    truly yours,

    Boustead
    Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
    Moore

    Title:
    CEO

    As
    representative of the underwriters

CORRESP
1
filename1.htm

March
17, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

Re: Withdrawal
                                            of Acceleration Request of Mangoceuticals, Inc.

  Registration
                                            Statement on Form S-1

  File
                                            No. 333-269240

Attention: Mr.
                                            Jimmy McNamara

  Mr.
Joe McCann

Withdrawal
of Acceleration Request

Mr.
McNamara:

Reference
is made to our letter, filed as correspondence via EDGAR on March 14, 2023, in which the undersigned registrant, Mangoceuticals, Inc.,
a Texas corporation (the “Company”), requested acceleration of the effectiveness of the above referenced Registration
Statement on Form S-1 (the “Registration Statement”) to Thursday, March 16, 2023, at 5:00 p.m., Eastern Time, or as
soon thereafter as practicable (the “Effective Time”), in accordance with Rule 461 under the Securities Act of 1933,
as amended.

The
Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw
our request for acceleration of the effective date until further notice from the Company.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

March 14, 2023

VIA EDGAR

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Office of Industrial Applications and Services

    Re:
    Mangoceuticals, Inc.

    Registration Statement on Form S-1

    File No. 333-269240

    Attention:
    Mr. Jimmy McNamara

    Mr. Joe McCann

Acceleration Request

Request Date: Thursday, March 16, 2023

Request Time: 5:00 p.m. Eastern Time (or as
soon thereafter as practicable)

Mr. McNamara:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests that the United States
Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration
Statement (the “Registration Statement”) to become effective on Thursday, March 16, 2023, at 5:00 p.m., Eastern Time,
or as soon thereafter as practicable or at such later time as the Registrant may orally request via telephone call to the staff of the
Commission.

The Registrant hereby authorizes
David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request for acceleration.

Once the Registration Statement
has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC, corporate counsel to the Registrant,
at (832) 930-6432.

    Sincerely,

    /s/ Jacob Cohen

    Jacob Cohen

    Chief Executive Officer

CORRESP
1
filename1.htm

March
14, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned,
for themselves and the other underwriters, hereby join in the request of Mangoceuticals, Inc. that the effective date of the above-referenced
registration statement be accelerated so as to permit it to become effective at 5:00 p.m. Eastern time on Thursday, March 16, 2023, or
as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus
dated February 28, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution
of the Preliminary Prospectus.

The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

[Signature
page follows]

    Very
    truly yours,

    Boustead
    Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
    Moore

    Title:
    CEO

    As
    representative of the underwriters

CORRESP
1
filename1.htm

February
28, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

Re: Mangoceuticals,
                                            Inc.

  Amendment No.
                                            3 to Registration Statement on Form S-1

  Filed February
                                            21, 2023

  File No. 333-269240

Ladies
and Gentlemen:

Mangoceuticals,
Inc., a Texas corporation (the “Company”, “we”, “us” or “Mangoceuticals”),
would like to thank you for your prompt review of the Company’s Amendment No. 3 to Registration Statement on Form S-1, submitted
February 21, 2023 (the “Registration Statement”). We are responding to a comment on the Registration Statement provided
by the staff (the “Staff”) of Securities and Exchange Commission (the “Commission”) by letter dated
February 24, 2023. In connection with this response, we are submitting an Amendment No. 2 to the Registration Statement on Form S-1 (“Amendment
No. 2”) via EDGAR.

Our
response to the Staff’s comment is indicated below, directly following a restatement of the comment in bold type.

Amendment
No. 3 to Registration Statement on Form S-1

Master
Services Agreement with Epiq Scripts, page 6

1.
You state the $15,000 retainer is “to be credited towards future product sales.” Please expand the disclosure here and
on page 57 to clarify specifically what the retainer is for, e.g. the provision of pharmacy and related services reported as cost of
sales on the statement of operations.

RESPONSE:
We have clarified here and throughout the prospectus that the $15,000 upfront retainer is to be credited towards the future provision
of pharmacy and related services as outlined and detailed in the Master Services Agreement and SOW and that all costs related to the
pharmacy services provided by Epiq Scripts are listed as related party costs of revenues on our statement of operations.

Office
of Industrial Applications and Services

February
27, 2023

Page
2 of 2

Managements
Discussion and Analysis of Financial Condition and Results of Operations

Results
of Operations, page 46

2.
Please provide a breakdown and explanation of the various expenses that comprise your general and administrative costs for each
period presented.

RESPONSE:
We have revised and expanded our disclosures to include a breakdown and explanation of the various expenses that comprise your general
and administrative costs for each period presented.

3.
Please disclose the nature of cost of revenues and how the amounts are determined in transactions with related
parties.

RESPONSE:
We have revised and expanded our disclosures to disclosure the nature of cost of revenues and how the amounts are determined in transactions
with related parties.

Audited
Financial Statements

Statements
of Operations, page F-5

4.
Please revise to reflect amounts related to transactions with related parties as appropriate.

RESPONSE:
We have updated the statement of operations to clarify amounts related to transactions with related parties.

Statements
of Cash Flows, page F-7

5.
Please revise to correct the cash flow from financing activities section. The (25,070) on the fourth line appears to be
erroneous.

RESPONSE:
We have revised and corrected the cash flow statement to address your comment.

*
* * * *

    Sincerely,

    /s/ Jacob Cohen

    Jacob Cohen

    Chief Executive Officer

United States securities and exchange commission logo
February 24, 2023
Jacob Cohen
Chief Executive Officer
Mangoceuticals, Inc.
4131 N. Central Expressway, Suite 900
Dallas, TX 75204
Re:Mangoceuticals, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed February 21, 2023
File No. 333-269240
Dear Jacob Cohen:
            We have reviewed your amended registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.  Unless we note
otherwise, our references to prior comments are to comments in our February 1, 2023 letter.
Amendment No. 3 to Registration Statement on Form S-1
Master Services Agreement with Epiq Scripts, page 6
1.You state the $15,000 retainer is “to be credited towards future product sales.” Please
expand the disclosure here and on page 57 to clarify specifically what the retainer is for,
e.g. the provision of pharmacy and related services reported as cost of sales on the
statement of operations.
Managements Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations, page 46
2.Please provide a breakdown and explanation of the various expenses that comprise
your general and administrative costs for each period presented.

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 February 24, 2023 Page 2
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
February 24, 2023
Page 2
3.Please disclosure the nature of cost of revenues and how the amounts are determined in
transactions with related parties.
Audited Financial Statements
Statements of Operations, page F-5
4.Please revise to reflect amounts related to transactions with related parties as appropriate.
Statements of Cash Flows, page F-7
5.Please revise to correct the cash flow from financing activities section. The (25,070) on
the fourth line appears to be erroneous.
            You may contact Ibolya Ignat at 202-551-3636 or Terence O'Brien at 202-551-3355 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Jimmy McNamara at 202-551-7349 or Joe McCann at 202-551-6262 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       David Loev

CORRESP
1
filename1.htm

February
22, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Withdrawal
    of Acceleration Request of Mangoceuticals, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

Ladies
and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on February 10, 2023, in which we, as representative of the several underwriters
of Mangoceuticals, Inc.’s proposed public offering, joined Mangoceuticals, Inc.’s request for acceleration of the effective
date of the above-referenced Registration Statement for 4:00 p.m. Eastern time on Tuesday, February 14, 2023, or as soon thereafter as
practicable. Mangoceuticals, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we
hereby formally withdraw our request for acceleration of the effective date.

[Signature
page follows]

    Very
truly yours,

    Boustead
    Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
    Moore

    Title:
    CEO

    As
    representative of the underwriters

CORRESP
1
filename1.htm

February
22, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Withdrawal
    of Acceleration Request of Mangoceuticals, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

    Attention:
    Mr.
    Jimmy McNamara

    Mr.
    Joe McCann

Withdrawal
of Acceleration Request

Mr.
McNamara:

Reference
is made to our letter, filed as correspondence via EDGAR on February 10, 2023, in which the undersigned registrant, Mangoceuticals, Inc.,
a Texas corporation (the “Company”), requested acceleration of the effectiveness of the above referenced Registration
Statement on Form S-1 (the “Registration Statement”) to Tuesday, February 14, 2023, at 4:00 p.m., Eastern Time, or
as soon thereafter as practicable (the “Effective Time”), in accordance with Rule 461 under the Securities Act of
1933, as amended.

The
Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw
our request for acceleration of the effective date until further notice from the Company.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

February
10, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

    Re:

    Mangoceuticals,
    Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-269240

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned,
for themselves and the other underwriters, hereby join in the request of Mangoceuticals, Inc. that the effective date of the above-referenced
registration statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern time on Tuesday, February 14, 2023,
or as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus
dated February 3, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution
of the Preliminary Prospectus.

The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.

[Signature
page follows]

    Very
truly yours,

    Boustead Securities, LLC

    By:
    /s/ Keith
    Moore

    Name:
    Keith Moore

    Title:
    CEO

    As representative of the underwriters

CORRESP
1
filename1.htm

February
10, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

Re: Mangoceuticals,
                                            Inc.

  Registration
                                            Statement on Form S-1

  File
                                            No. 333-269240

Attention: Mr.
                                            Jimmy McNamara

  Mr.
                                            Joe McCann

Acceleration
Request

Request
Date: Tuesday, February 14, 2023

Request
Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable)

Mr.
McNamara:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Mangoceuticals, Inc. (the “Registrant”) hereby requests
that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the
above-captioned Registration Statement (the “Registration Statement”) to become effective on Tuesday, February 14,
2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable or at such later time as the Registrant may orally request via
telephone call to the staff of the Commission.

The
Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request
for acceleration.

Once
the Registration Statement has been declared effective, please orally confirm that event with David M. Loev of The Loev Law Firm, PC,
corporate counsel to the Registrant, at (832) 930-6432.

    Sincerely,

    /s/
    Jacob Cohen

    Jacob
    Cohen

    Chief
    Executive Officer

CORRESP
1
filename1.htm

February
3, 2023

VIA
EDGAR

Division
of Corporation Finance

U.S.
Securities & Exchange Commission

100
F Street, NE

Washington,
DC 20549

Attn:
Office of Industrial Applications and Services

Re: Mangoceuticals,
                                            Inc.

  Amendment
                                            No. 1 to Registration Statement on Form S-1

  Filed
                                            January 26, 2023

  File
                                            No. 333-269240

Ladies
and Gentlemen:

Mangoceuticals,
Inc., a Texas corporation (the “Company”, “we”, “us” or “Mangoceuticals”),
would like to thank you for your prompt review of the Company’s Amendment No. 1 to Registration Statement on Form S-1, submitted
January 26, 2023 (the “Registration Statement”). We are responding to a comment on the Registration Statement provided
by the staff (the “Staff”) of Securities and Exchange Commission (the “Commission”) by letter dated
February 1, 2023. In connection with this response, we are submitting an Amendment No. 2 to the Registration Statement on Form S-1 (“Amendment
No. 2”) via EDGAR.

Our
response to the Staff’s comment is indicated below, directly following a restatement of the comment in bold type.

Amendment
No. 1 to Registration Statement on Form S-1

Risks
Related to Our Securities and this Offering, page 32

1. We
note recent instances of extreme stock price run-ups followed by rapid price declines and stock price volatility seemingly unrelated
to company performance following a number of recent initial public offerings, particularly among companies with relatively smaller public
floats. Revise to include a separate risk factor addressing the potential for rapid and substantial price volatility and any known factors
particular to your offering that may add to this risk and discuss the risks to investors when investing in stock where the price is changing
rapidly. Clearly state that such volatility, including any stock-run up, may be unrelated to your actual or expected operating performance
and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock.

Office of Industrial Applications and Services

February 3, 2023

Page 2 of 2

RESPONSE:
We have included the following risk factor in Amendment No. 2 to address the Staff’s comment:

“Certain
recent initial public offerings of companies with public floats comparable to the anticipated public float of the Company have experienced
extreme volatility that was seemingly unrelated to the underlying performance of the respective company. We may experience similar volatility,
which may make it difficult for prospective investors to assess the value of our common stock.

In
addition to the risks addressed below under the heading “— Our common stock prices may be volatile and could decline substantially
following this offering,” our common stock may be subject to extreme volatility that is seemingly unrelated to the underlying
performance of our business. The trading price of our common stock following this offering is likely to be volatile, and our common stock
may be subject to rapid and substantial price volatility. Such volatility, including any stock-run up, may be unrelated to our actual
or expected operating performance, financial condition or prospects, making it difficult for prospective investors to assess the rapidly
changing value of our common stock. There have been recent instances of extreme stock price run-ups followed by rapid price declines
following initial public offerings, particularly among companies with relatively smaller public floats, and we expect that such instances
may continue and/or increase in the future. Contributing to this risk of volatility are a number of factors. First, our common stock
is likely to be more sporadically and thinly traded than that of larger, more established companies. As a consequence of this lack of
liquidity, the trading of relatively small quantities of shares by our shareholders may disproportionately influence the price of those
shares in either direction, which may cause our stock price to deviate, potentially significantly, from a price that better reflects
the underlying performance of our business. The price of our shares could, for example, decline precipitously in the event that a large
number of our shares are sold in the market without commensurate demand as compared to a seasoned issuer that could better absorb those
sales without an adverse impact on its stock price. Second, we are a speculative investment due to our limited operating history, not
being profitable, and not expecting to be profitable in the near term. As a consequence of this enhanced risk, more risk-adverse investors
may, under the fear of losing all or most of their investment in the event of negative news or lack of progress, be more inclined to
sell their shares on the market more quickly and at greater discounts than would be the case with the stock of a larger, more established
company that has a relatively large public float.

Many
of these factors are beyond our control and may decrease the market price of our securities. Such volatility, including any stock run-ups,
may be unrelated or disproportionate to our actual or expected operating performance and financial condition or prospects, making it
difficult for prospective investors to assess the rapidly changing value of our shares.

Furthermore,
the stock market in general, and the market for men’s wellness product companies in particular, have experienced extreme price
and volume fluctuations that have often been unrelated or disproportionate to the operating performance of those companies. Broad market
and industry factors, as well as general economic, political and market conditions such as recessions, or changes in inflation or interest
rates, may seriously affect the market price of our securities, regardless of our actual operating performance. These fluctuations may
be even more pronounced in the trading market for our securities shortly following this offering. As a result of this volatility, investors
may experience losses on their investment in our common stock. A decline in the market price of our common stock also could adversely
affect our ability to issue additional shares of common stock or other securities and our ability to obtain additional financing in the
future. No assurance can be given that an active market in our common shares will develop or be sustained. If an active market does not
develop, holders of our common stock may be unable to readily sell the shares they hold or may not be able to sell their shares at all.
If the market price of our shares after this offering does not exceed the per share offering price, you may not realize any return on
your investment in us and may lose some or all of your investment.”

*
* * * *

    Sincerely,

    /s/ Jacob Cohen

    Jacob Cohen

    Chief Executive Officer

United States securities and exchange commission logo
February 1, 2023
Jacob Cohen
Chief Executive Officer
Mangoceuticals, Inc.
4131 N. Central Expressway, Suite 900
Dallas, TX 75204
Re:Mangoceuticals, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 26, 2023
File No. 333-269240
Dear Jacob Cohen:
            We have reviewed your amended registration statement and have the following
comment.  In this comment, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1
Risks Related to Our Securities and this Offering, page 32
1.We note recent instances of extreme stock price run-ups followed by rapid price declines
and stock price volatility seemingly unrelated to company performance following a
number of recent initial public offerings, particularly among companies with relatively
smaller public floats. Revise to include a separate risk factor addressing the potential for
rapid and substantial price volatility and any known factors particular to your offering that
may add to this risk and discuss the risks to investors when investing in stock where the
price is changing rapidly. Clearly state that such volatility, including any stock-run up,
may be unrelated to your actual or expected operating performance and financial
condition or prospects, making it difficult for prospective investors to assess the rapidly
changing value of your stock.

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 February 1, 2023 Page 2
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
February 1, 2023
Page 2
            You may contact Ibolya Ignat at 202-551-3636 or Terence O'Brien at 202-551-3355 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Jimmy McNamara at 202-551-7349 or Joe McCann at 202-551-6262 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       David Loev

United States securities and exchange commission logo
December 8, 2022
Jacob Cohen
Chief Executive Officer
Mangoceuticals, Inc.
4131 N. Central Expressway, Suite 900
Dallas, TX 75204
Re:Mangoceuticals, Inc.
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted November 18, 2022
CIK No. 0001938046
Dear Jacob Cohen:
            We have reviewed your amended draft registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form S-1
Overview, page 1
1.We note your revised disclosures in response to prior comment 3.  Please remove
statements on page 1 and elsewhere concerning the expectation that your formulation may
deliver “fast acting results,” that it may have a “fast onset of action” and that it is not
“expected to have any material side effects.”  In this regard, efficacy and safety
determinations are within the purview of FDA and furthermore, based on your
disclosures, there is no clinical trial data involving your formulation nor any indication
that a person has ever taken this formulation. You may indicate that the planned product
employs a sublingual delivery mechanism because such mechanisms generally allow for a
faster rate of drug absorption without indicating that your planned drug has or may have

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 December 8, 2022 Page 2
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
December 8, 2022
Page 2
the designed effect. Also, remove or revise the statement on page 4 that claims such as
“fast acting results” and “fast onset of action” are not efficacy claims.
2.Your disclosure highlighting that Mango ED  features ingredients contained in “FDA-
approved drugs” suggests that this formulation is safe.  To the extent that you highlight
that your formulation contains ingredients found in FDA-approved drugs, please revise
to provide equally prominent disclosure that these approvals do not mean that these
ingredients will prove safe when combined into a single formulation to treat ED.
Competition and Competitive Advantages, page 3
3.On page 3 you state that you are competing with companies which seek to sell Tadalafil in
an oral disintegrating tablet.  Please clarify whether other companies are currently selling
oral disintegrating tables for ED, including ones containing Tadalafil.  Additionally,
please disclose whether your product formulation could be replicated by other companies.
Regulatory Environment, page 3
4.On page 4, as well as page 51, you broadly cite "scientific literature" and “previous
clinical studies” to support the performance of the planned Mango ED product.  Please
revise your Business section to identify and discuss the literature and clinical studies that
you highlight in your Summary.
5.We refer to your disclosure on page 4 concerning FDA objection to any promotional
activities, including those involving testimonials and surrogates, absent substantial
evidence derived from adequate and well-controlled clinical trials.  Accordingly, please
revise to clarify whether you will be able to legally conduct any promotional activities for
Mango ED, including activities involving the use of testimonials and surrogates.
6.Please explain your basis for stating that sublingual sildenafil “typically functions in a
similar way as tadalafil” which is the primary ingredient in your planned Mango ED
product.
Selected Risks Associated with Our Company, page 6
7.We note your revisions in response to prior comment 16 and refer to your website at
https://www.mangorx.com/.  Please tell us whether the testimonials and the performance
claims listed below concerning your planned product meet the Section 503A conditions
under which compounded human drug products are exempt from the FFDCA Act sections
on FDA approval.  We refer to the statements that Mango ED:
•is “a fast-acting ED treatment;”
•has “fast acting performance;”
•“lasts up to 36 hours” and
•“typically begins working in as little as 10 minutes.”

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 December 8, 2022 Page 3
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
December 8, 2022
Page 3
Managements Discussion and Analysis of Financial Condition and Results of Operations
Critical Accounting Policies and Estimates, page 46
8.We acknowledge your response to prior comment 18, and your revised disclosures.
Please further expand your disclosure to clarify your accounting policy for warrants issued
as part of a unit.  For example, warrants may be treated as equity classified instruments,
or liability classified instruments that do not qualify for equity classification.  You
disclose throughout your document that you issued restricted common stock to certain
managers and other related parties.  Revise your critical accounting policy disclosure to
address how you accounted for these shares, including how you determined their fair
values. Once you have an estimated offering price or range, please explain to us how you
determined the fair value of the common stock underlying your equity issuances and the
reasons for any differences between the recent valuations of your common stock leading
up to the initial public offering and the estimated offering price. This information will help
facilitate our review of your accounting for equity issuances including stock compensation
and beneficial conversion features. Please discuss with the staff how to submit your
response.
Business, page 47
9.On page 48, you provide a visual depiction of the evaluation and purchasing process.  In
the fifth step, you note that “the prescription is sent to our TX based partner pharmacy,
Epiq Scripts, where it is filled and shipped.”  On page 2, you state that “we initially plan
to focus our sales in the 21 states where our related party pharmacy is licensed and where
it is located, with the goal of eventually undertaking sales across all 50 states, pending
licensing approvals of our related party pharmacy” (emphasis added).  Please clarify
whether Epiq Scripts is solely located in Texas, or whether it is located in each state or
territory in which it receives licensure.
Unaudited Financial Statements, page F-13
10.Please tell us why you believe that the labels “Issuance of Common Stock for Cash”
presented in your Statement of Changes in Stockholders’ deficit, and "Sales of common
stock for cash" presented in your Statement of Cash Flows are appropriate, given that the
transaction the amounts were raised in was a private placement unit offering.
Please revise as appropriate.

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 December 8, 2022 Page 4
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
December 8, 2022
Page 4
            You may contact Ibolya Ignat at (202) 551-3636 or Terence O'Brien at (202) 551-3355 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jimmy McNamara at (202) 551-7349 or Joe McCann at (202) 551-6262 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       David Loev

United States securities and exchange commission logo
October 26, 2022
Jacob Cohen
Chief Executive Officer
Mangoceuticals, Inc.
4131 N. Central Expressway, Suite 900
Dallas, TX 75204
Re:Mangoceuticals, Inc.
Draft Registration Statement on Form S-1
Submitted September 26, 2022
CIK No. 0001938046
Dear Jacob Cohen:
            We have reviewed your draft registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form S-1
Coverpage
1.Please revise the Public Offering Prospectus cover page to establish the volume of shares
to be offered in the Public Offering. In this regard, we note that this prospectus cover page
presently indicates that the number of shares offered is based on an assumed offering
price.  For guidance, please refer to Compliance Disclosure Interpretations, Securities Act
Rules, Question 227.02. Also, tell us why there is a “$” located below the “Subject to
Completion” legend.
2.Please revise the Resale Offering cover page located on Alt-1 to remove uncertainty
regarding whether the common stock will be listed on The Nasdaq Capital Market.  In this
regard, we note that the sixth paragraph of this Resale cover page indicates that prior to

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 October 26, 2022 Page 2
 FirstName LastNameJacob Cohen
Mangoceuticals, Inc.
October 26, 2022
Page 2
use of this prospectus you will have completed a 1 million share public offering, which we
note is conditioned on Nasdaq listing your common stock.
Prospectus Summary, page 1
3.The first sentence of the Summary and other disclosures in the section suggest that you
have a proprietary technology solution that provides you with an advantage over the
competition. Accordingly, please tell us whether your technology is unique to the industry
and, if so, whether it would it would be difficult or costly to replicate. If it is not, then
please revise accordingly.

4.We note your disclosure in the second paragraph referencing the market for hair loss
products. To the extent that you retain this prominent reference to hair loss products,
please revise to clarify whether you have plans to develop or sell such products in the near
term. Also, revise to clarify, if true, that your initial go-to-market strategy calls for sales of
your Mango ED product to patients located exclusively in the state of Texas. Also, clarify
if true, that you do not have immediate plans to sell third-party products via your customer
portal.
5.We note your disclosure on page 1 that you are currently in the process of developing and
preparing to market a new and innovative brand of ED product under the brand name
“Mango.”  With reference to your disclosure on page 22, revise the Overview to highlight
that this product has not and will not be FDA approved.
6.On page 2 and elsewhere you make references to “our pharmacy” and “our physician
network.”  Please revise these references to remove any implication that you own these
entities.
7.On page 3, you reference a January 2022 report published by Verified Market Research
that provides a global valuation for the ED market of 3.63 billion in 2020.  This same
report indicates that the global market size will be 2.952 billion in 2028, de-growing at a
compound annual growth rate of -3.4%. Please revise to explain the reason(s) why the
market is expected to contract during this period. Also, tell us whether the global trend is
applicable to the US market where you intend to market your product.

8.We refer to your disclosures on page 3 under the heading "Regulatory Environment."
Please revise to disclose whether you or your representatives have had conversations with
FDA staff regarding whether the Mango ED product can be sold pursuant to Section 503A
of the Federal Food, Drug, and Cosmetic Act (“FFDCA Act”).
9.We note your risk factor disclosure on page 23 that FDA will expect adequate
substantiation for any efficacy claims, which would require substantial evidence derived
from adequate and well-controlled clinical trials.  Please revise your Regulatory
Environment discussion on page 3 to disclose, if true, that you are not permitted to make
efficacy claims concerning the Mango ED product because you do not have substantial

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 October 26, 2022 Page 3
 FirstName LastNameJacob Cohen
Mangoceuticals, Inc.
October 26, 2022
Page 3
evidence derived from adequate and well-controlled clinical trials.  With a view to revised
disclosure, tell us in your response letter whether you will be able to market this product
utilizing claims of “fast acting results” or “fast onset of action” and, in addition, tell us
what basis you have to make these performance claims/predictions regarding how the
proposed combination of compounds might perform in ED patients given the apparent
lack of supporting data.
10.With reference to your risk factor disclosed at the bottom of page 21, please revise the
disclosure at the bottom of page 3 to explain how/why the compounded product you plan
to market would be clinically necessary for an identified individual patient.  Explain why
the clinical needs of a particular patient could not be met by an FDA-approved drug
product and the basis for concluding that your compounded version offers a significant
difference.
11.With reference to your risk factors disclosures on pages 21 and 22, please revise the
Summary on page 3 and the Business section to discuss how your plans for Mango ED
satisfy the requirement that your related-party pharmacy will not compound regularly or
in inordinate amounts any drug products that are essentially copies of a commercially
available drug product.
12.Please revise the disclosure on page 4 concerning the corporate practice of medicine to
also address fee splitting.  In the Business section and, if applicable, the Risk Factor
section, provide a more detailed discussion of the impact on your business from relevant
laws that address the corporate practice of medicine and fee splitting.
13.We note that the disclosure on page 7 of American International Holdings Corp.’s Form
10-Q for the period ended June 30, 2022 indicates that your related-party pharmacy
Epiq Scripts was formed in late January 2022.  Accordingly, please revise the Summary
section, where appropriate, to disclose that the pharmacy you will rely on exclusively is a
new formed entity, and disclose whether to date this pharmacy has compounded any drugs
that have been provided to patients.  Provide risk factor disclosure that discusses risks
inherent in relying exclusively on a new entity to fulfill, specialty compound, package,
ship, dispense and distribute your sole drug product.
14.Please disclose in the Summary, or elsewhere as appropriate, the dosages for each of the
three ingredients used in the Mango ED product.
15.With reference to your disclosure on page 4 concerning your Physician Services
Agreement with Doctegrity, please revise to disclose whether this agreement addresses
whether Doctegrity can prescribe ED medications other than Mango ED to its patients and
use pharmacies other than Epiq Scripts to fill such orders.
Selected Risks Associated with Our Company, page 6
16.With reference to your disclosures on page 22, please revise the risk disclosure on page 6
to prominently highlight the risks that (i) (ii) the use of your planned ED product may lead

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 October 26, 2022 Page 4
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
October 26, 2022
Page 4
to serious patient injury in part because it has not been, and will not be, approved by the
FDA and (ii) FDA may determine that the compounding of your planned products does
not fall within the exemption from the FFDCA provided by Section 503A.
Our planned ED product has not been, and will not be, approved by the FDA..., page 22
17.We note your risk factor disclosure on page 22 highlighting concern that the use of Mango
ED “may cause serious side effects” and “may lead to serious patient injury and death.”
With a view to expanded risk factor disclosure, please tell us whether you are aware of
any clinical studies involving (i) administration of Tadalafil sublingually at the doses you
intend to provide patients or (ii) compounding of Tadalafil, Oxytocin and L-Arginine to
treat ED. Please also revise the Overview on page 1 to discuss potential safety risks
associated with the Mango ED product.
Managements Discussion and Analysis of Financial Condition and Results of Operations
Critical Accounting Policies and Estimates, page 46
18.Please update this section to clearly identify your critical accounting estimates. The
disclosure should supplement, not duplicate, the accounting policy description provided in
the notes to the financial statements, and should provide greater insight into the quality
and variability of information regarding financial condition and operating performance.
Please refer to Item 303 of Regulation S-K.
Business, page 47
19.On page 48, the fourth step of the visual depiction is accompanied by the wording that
a “doctor quickly reviews the information and determines if a prescription is
appropriate.”  With reference to your disclosure on page 4, please revise to clarify, if true,
that practitioners other than licensed doctors may perform the services described.
20.We note your disclosure on page 50 and elsewhere concerning the market for ED
products. Please tell us whether you commissioned any of the market or survey data that
you present in the registration statement.
21.On page 57, we note that you have applied for a trademark.  Please specify whether you
are seeking a federal trademark or state trademark.  If this is a state trademark application,
please explain the differences between the benefits and rights of a federal and state
trademark.
Competition and Competitive Advantages, page 50
22.Please disclose whether you face competition from third-parties that sell Tadalafil in an
oral disintegrating tablet.
23.Please disclose how you will compete with respect to pricing.

 FirstName LastNameJacob Cohen
 Comapany NameMangoceuticals, Inc.
 October 26, 2022 Page 5
 FirstName LastName
Jacob Cohen
Mangoceuticals, Inc.
October 26, 2022
Page 5
Insurance, page 53
24.Please revise to disclose whether you have insurance to cover exposure to product liability
claims. To the extent that you do not, please revise your risk factor disclosure on page 20
and add a Summary risk factor disclosure on page 6, or advise.
Material Agreements, page 54
25.Please revise to discuss the indemnification obligations contained in your Physician
Services Agreement with Doctegrity.  Also revise to indicate whether the Master Services
Agreement with Epiq Scripts addresses product liability claims.
Related Party Transactions, page 76
26.Please revise to disclose the approximate dollar value of the amount involved in each
transaction.  Without limitation, we note that the dollar value is not provided for the June
22, 2022 and June 30, 2022 transactions.
General
27.Please provide us with supplemental copies of all written communications, as defined in
Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
have presented or expect to present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or not you retained, or intend to retain, copies of those
communications.
            You may contact Ibolya Ignat at (202) 551-3636 or Terence O'Brien at (202) 551-3355 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Jimmy McNamara at (202) 551-7349 or Joe McCann at (202) 551-6262 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       David Loev