TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 27, 2023 Anatoly Dritschilo, M.D. Chief Executive Officer Shuttle Pharmaceuticals Holdings, Inc. One Research Court, Suite 450 Rockville, Maryland 20850 Re: Shuttle Pharmaceuticals Holdings, Inc. Registration Statement on Form S-1 Filed January 25, 2023 File No. 333-269414 Dear Anatoly Dritschilo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Megan J. Penick, Esq.