October 4, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Dillon Hagius

 

Re:	Cingulate Inc.
	Registration Statement on Form S-1, as amended
	File No. 333-259408

 

Acceleration Request

	Requested Date:	October 6, 2021
	Requested Time:	4:00 p.m. Eastern Time

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cingulate Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.

 

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

 

	Sincerely,
	CINGULATE INC.
	By:	/s/ Shane J. Schaffer
	Name:	Shane J. Shaffer
	Title:	Chief Executive Officer