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T: 973 597 2476 F: 973 597 2477 E: sskolnick@lowenstein.com |
September 9, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
Mail Stop 3030
Washington, DC 20549
| Attn: | Dillon Hagius |
Laura Crotty
Gary Newberry
Daniel Gordon
| Re: | Cingulate
Inc. Submitted August 13, 2021 CIK No. 0001862150 |
Ladies and Gentlemen:
On behalf of Cingulate Inc. (the “Company”), we are hereby responding to the letter, dated August 17, 2021 (the “Comment Letter”), from the staff (the “Staff”) of the Division of Corporation Finance, Office of Life Sciences, of the Securities and Exchange Commission (the “Commission”), regarding the Company’s Amendment No. 2 to Draft Registration Statement on Form S-1, submitted on August 13, 2021 (the “Draft Registration Statement”). In response to the Comment Letter and to update certain information in the Draft Registration Statement, the Company is filing a registration statement (the “Revised Registration Statement”). For ease of reference, set forth below in bold are the comments of the Staff with respect to the Draft Registration Statement, as reflected in the Comment Letter. The Company’s response is set forth below each comment. Capitalized terms used herein have the meanings set forth in the Draft Registration Statement unless defined herein.
The Company has authorized us to respond to the Comment Letter as follows:
Business
Recently Launched Products Lack Meaningful Clinical Innovation, page 83
| 1. | Please disclose the source of all information contained in the above entitled chart on page 83. |
Response: The Company respectfully acknowledges the Staff’s comment and has included the requested disclosure on page 83.
Any questions regarding the contents of this letter or the Revised Registration Statement should be addressed to the undersigned at (973) 597-2476.
Very truly yours,
| /s/ Steven M. Skolnick | |
| Steven M. Skolnick |
| cc: | Shane J. Schaffer, Cingulate Inc. |
