October 14, 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

 

Ladies and Gentlemen:

 

Cingulate Inc. hereby requests that its acceleration request dated October 12, 2021 be withdrawn. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 with any questions.

 

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