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                              December 6, 2022

       Christer Ros  n
       Chief Executive Officer
       Jupiter Neurosciences, Inc.
       1001 North US HWY 1, Suite 504
       Jupiter, FL 33477

                                                        Re: Jupiter
Neurosciences, Inc.
                                                            Amendment No. 14 to
Registration Statement on Form S-1
                                                            Filed on December
2, 2022
                                                            File No. 333-260183

       Dear Christer Ros  n:

              We have reviewed your amended registration statement and have the
following
       comment. In our 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 the comment, we may have additional comments.

       Amendment No. 14 to Registration Statement on Form S-1

       Cover page

   1.                                                   We note your disclosure
that provides an "assumed" initial public offering price and states
                                                        that the actual number
of shares you will offer will be determined based on the actual
                                                        public offering price.
Please revise to provide a bona fide estimate of the range of the
                                                        maximum offering price
and the maximum number of securities offered.
                                                        Additionally, remove
your statement that the actual number of shares will be determined
                                                        based on the actual
public offering price. Refer to Item 501(b)(2) and Instruction 1 to Item
                                                        501(b)(3) of Regulation
S-K.
 Christer Ros  n
FirstName  LastNameChrister
Jupiter Neurosciences, Inc. Ros  n
Comapany6,
December   NameJupiter
             2022        Neurosciences, Inc.
December
Page  2   6, 2022 Page 2
FirstName LastName
       You may contact Christie Wong at 202-551-3684 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Margaret Schwartz at 202-551-7153 or Christine Westbrook at
202-551-5019 with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Craig D. Linder, Esq.