September 7, 2023

 

VIA FACSIMILE AND EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

	Re:	Cingulate Inc.
		Registration Statement on Form S-1 (Registration No. 333-273405) -
		Concurrence in Acceleration Request

 

Ladies and Gentlemen:

 

H.C. Wainwright & Co., LLC (“Wainwright”), solely acting as placement agent on a best-efforts basis in an offering pursuant to the registration statement on Form S-1 (333-273405) (the “Registration Statement”), hereby concurs in the request by Cingulate Inc. that the effective date of the above-referenced registration statement be accelerated to 9:00 A.M. Eastern Time on Monday, September 11, 2023, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act. Wainwright affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

 

	Very truly yours,
	H.C. WAINWRIGHT & CO., LLC
	By:	/s/ Edward D. Silvera
	Name:	Edward D. Silvera
	Title:	Chief Operating Officer

 

430 Park Avenue | New York, NY 10022 | 212.356.0500 | www.hcwco.com

Member: FINRA/SIPC