October 31, 2018

Milton Werner
President and Chief Executive Officer
Inhibikase Therapeutics, Inc.
3350 Riverwood Parkway SE, Suite 1900
Atlanta, GA 30339

       Re: Inhibikase Therapeutics, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted October 16, 2018
           CIK No. 0001750149

Dear Dr. Werner:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1 submitted October
16, 2018

Cover Page

1.     We note your statement that no assurance can be given that your
application to list
       your common stock on the Nasdaq Capital Market will be approved. Please
revise
       your disclosure here and elsewhere as appropriate to clarify whether
approval of the
       Nasdaq listing is a condition to the offering.
 Milton Werner
Inhibikase Therapeutics, Inc.
October 31, 2018
Page 2
Prospectus Summary
Overview, page 1

2.     We note your response to our prior comment three. Please delete the
statement that you
       will complete the requirements for submissions of a New Drug Application
in 2020. The
       statement predicting the completion of trials that you have not
submitted an application to
       begin is speculative, assumes positive results and is not appropriate.
We will not object
       to an estimate concerning the length of clinical trials. However, you
should also indicate
       that the FDA may not agree with your trial design and the trials may
take longer than
       anticipated.
Risk Factors
Our amended and restated certificate of incorporation that will become
effective upon the
completion..., page 64

3.     We note that the forum selection provision in your amended and restated
certificate of
       incorporation identifies the Court of Chancery of the State of Delaware
as the exclusive
       forum for certain litigation, including any "derivative action." Please
disclose whether
       this provision applies to actions arising under the Exchange Act. Also
ensure that the
       exclusive forum provision in your proposed organizational documents
states this clearly.
       In this regard, we note that Section 27 of the Exchange Act creates
exclusive federal
       jurisdiction over all suits brought to enforce any duty or liability
created by the Exchange
       Act or the rules and regulations thereunder. In addition, we note that
you select the
       federal district courts as the exclusive forum for causes of action
arising under the
       Securities Act. Please revise your disclosure to address the uncertainty
regarding the
       enforceability of this provision.
       You may contact Rolf Sundwall at 202-551-3105 or Sharon Blume at
202-551-3474 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Irene Paik at 202-551-6553 or Suzanne Hayes at 202-551-3675 with any
other questions.



                                                             Sincerely,
FirstName LastNameMilton Werner
                                                             Division of
Corporation Finance
Comapany NameInhibikase Therapeutics, Inc.
                                                             Office of
Healthcare & Insurance
October 31, 2018 Page 2
cc:       Merrill M. Kraines, Esq.
FirstName LastName