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                          February 3, 2023

       Milton Werner, Ph.D.
       President and Chief Executive Officer
       Inhibikase Therapeutics, Inc.
       3350 Riverwood Parkway SE, Suite 1900
       Atlanta, GA 30339

                                                        Re: Inhibikase
Therapeutics, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 2,
2023
                                                            File No. 333-269521

       Dear Milton Werner:

              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:                                              Todd Kornfeld, Esq.