0001493152-23-031915.txt : 20231010 0001493152-23-031915.hdr.sgml : 20231010 20230907070523 ACCESSION NUMBER: 0001493152-23-031915 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cingulate Inc. CENTRAL INDEX KEY: 0001862150 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 863825535 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1901 W. 47TH PLACE CITY: KANSAS CITY STATE: KS ZIP: 66205 BUSINESS PHONE: (913) 942-2300 MAIL ADDRESS: STREET 1: 1901 W. 47TH PLACE CITY: KANSAS CITY STATE: KS ZIP: 66205 CORRESP 1 filename1.htm

 

 

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

 

 

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