Cingulate Inc., a company listed in the United States, received a communication from the Securities and Exchange Commission (SEC) on May 21, 2024, regarding its Registration Statement on Form S-1, which was filed on May 17, 2024. The SEC informed Cingulate's CEO, Shane Schaffer, that the agency has not reviewed and will not review the registration statement. The SEC's letter referenced Rules 460 and 461, which pertain to requests for acceleration of the registration process. Additionally, the SEC reminded the company and its management of their responsibility to ensure the accuracy and adequacy of their disclosures, regardless of the SEC's level of review or lack thereof. Daniel Crawford from the SEC's Division of Corporation Finance, Office of Life Sciences, is the contact person for any further inquiries.

Cingulate Inc., a company listed in the United States, received a communication from the Securities and Exchange Commission (SEC) on May 21, 2024, regarding its Registration Statement on Form S-1, which was filed on May 17, 2024. The SEC informed Cingulate's CEO, Shane Schaffer, that the agency has not reviewed and will not review the registration statement. The SEC's letter referenced Rules 460 and 461, which pertain to requests for acceleration of the registration process. Additionally, the SEC reminded the company and its management of their responsibility to ensure the accuracy and adequacy of their disclosures, regardless of the SEC's level of review or lack thereof. Daniel Crawford from the SEC's Division of Corporation Finance, Office of Life Sciences, is the contact person for any further inquiries.