Company: SXTPW
Filing Date: 2025-07-10
Form Type: CORRESP
Source: 0001213900-25-062810
Chunk: 0

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-07-10
Form: CORRESP
Chunk 0
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July 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attention: Chris Edwards

| Re: | 60 Degrees Pharmaceuticals, 
 Inc.                        |
|     | Registration Statement      
 on Form S-1                 |
|     | File No. 333-288550         |
|     | Filed July 7, 2025          |

Ladies and Gentlemen:

60 Degrees Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 5:15 p.m. Eastern Time on July 14, 2025, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.

In making this acceleration request, the Company acknowledges that:

| i) | should                                                                                      
 the Securities and Exchange Commission (the “Commission”) or the staff, acting              
 pursuant to delegated authority, declare the Registration Statement effective, it does not  
 foreclose the Commission from taking any action with respect to the Registration Statement; |

| ii) | the                                                                                             
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring     
 the Registration Statement effective, does not relieve the Company from its full responsibility 
 for the adequacy of the disclosure in the Registration Statement; and                           |

| iii) | the                                                                                                 
 Company may not assert comments of the Commission or the staff and the declaration of effectiveness 
 of the Registration Statement as a defense in any proceeding initiated by the Commission            
 or any person under the federal securities laws of the United States.                               |

Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference Carmel LLP, by contacting Ross Carmel, Esq. at (646) 838-1310 or rcarmel@srfc.law.

| Very truly yours,       |
| /s/                     
 Geoffrey S. Dow         |
| Geoffrey S. Dow         
 Chief Executive Officer |