February 22, 2023
VIA EDGAR
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Office of Industrial Applications and Services
| Re: | Withdrawal of Acceleration Request of Mangoceuticals, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-269240 |
| Attention: | Mr. Jimmy McNamara |
| Mr. Joe McCann |
Withdrawal of Acceleration Request
Mr. McNamara:
Reference is made to our letter, filed as correspondence via EDGAR on February 10, 2023, in which the undersigned registrant, Mangoceuticals, Inc., a Texas corporation (the “Company”), requested acceleration of the effectiveness of the above referenced Registration Statement on Form S-1 (the “Registration Statement”) to Tuesday, February 14, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable (the “Effective Time”), in accordance with Rule 461 under the Securities Act of 1933, as amended.
The Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date until further notice from the Company.
| Sincerely, | |
| /s/ Jacob Cohen | |
| Jacob Cohen | |
| Chief Executive Officer |