March 17, 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 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on March 14, 2023, in which we, as representative of the several underwriters of Mangoceuticals, Inc.’s proposed public offering, joined Mangoceuticals, Inc.’s request for acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m. Eastern time on Thursday, March 16, 2023, or as soon thereafter as practicable. Mangoceuticals, Inc. is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
[Signature page follows]
Very truly yours,
| Boustead Securities, LLC | ||
| By: | /s/ Keith Moore | |
| Name: | Keith Moore | |
| Title: | CEO | |
| As representative of the underwriters | ||
