October 14, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Dillon Hagius |
| Re: | Cingulate Inc. |
| Registration Statement on Form S-1, as amended | |
| File No. 333-259408 |
Ladies and Gentlemen:
Cingulate Inc. hereby requests that its acceleration request dated October 12, 2021 be withdrawn. Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 with any questions.
| Sincerely, | ||
| CINGULATE INC. | ||
| By: | /s/ Shane J. Schaffer | |
| Name: | Shane J. Shaffer | |
| Title: | Chief Executive Officer | |
