August 7, 2024

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. 18 to Registration Statement on Form S-1
           Filed July 12, 2024
           File No. 333-260183
Dear Christer Ros  n:

     We have reviewed your amended registration statement and have the
following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a 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 this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our January 13, 2023
letter.

Amendment No. 18 to Registration Statement on Form S-1
Cover Page

1.     We note the incomplete sentence on your Cover Page starting with
[t]here is no
       assurance that our listing application.    Please revise and ensure the
Prospectus Cover
       Page states whether your offering is contingent upon final approval of
your Nasdaq listing
       and that the disclosure is consistent with your underwriting agreement.
 August 7, 2024
Page 2
Description of Business
Preclinical results leading to encouraging of JOTROL possibly being a treatment
for PD, page
110

2.     We note your disclosure on page 110 stating that you used a model of PD
that    mimics
       many aspects of the disease    appears to conflict with your disclosure
on the same page
       stating    the MTPT columns are mice induced to have Parkinson   s
Disease.    Please revise
       or otherwise advise.
Executive Compensation, page 143

3.     Please explain why, or revise as necessary, in the table on page 143,
there are Option
       Awards quantified for only two of the six listed named executive
officers (NEOs), when
       in the accompanying footnotes, it appears that each of the six NEOs was
granted options
       during 2023. We also note the Stock Option Grants section on page 150
also does not
       appear consistent with the information presented in the table on page
143. Finally,
       regarding the table of Director Compensation on page 156, there are also
no Option
       Awards quantified therein, when the accompanying footnotes to that table
suggest that all
       four listed directors were granted options during 2023. Please advise or
revise.

       Please contact Jenn Do at 202-551-3743 or Angela Connell at 202-551-3426
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Daniel Crawford at 202-551-7767 or Suzanne Hayes at 202-551-3675 with any other
questions.



                                                          Sincerely,

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