Company: SXTPW
Filing Date: 2025-03-31
Form Type: CORRESP
Source: 0001213900-25-026133
Chunk: 0

Company: 60 DEGREES PHARMACEUTICALS, INC.
Filing Date: 2025-03-31
Form: CORRESP
Chunk 0
---
<div align='center'>60 DEGREES PHARMACEUTICALS, INC.

1025 Connecticut Avenue NW Suite 1000

Washington, D.C. 20036</div>

March 31, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

| Re: | 60 Degrees Pharmaceuticals, Inc.                            |
|     | Acceleration Request for Registration Statement on Form S-1 |
|     | File No. 333-284983                                         |
|     | Requested Date: April 2, 2025                               |
|     | Requested Time: 4:30 P.M. Eastern Time                      |

Ladies and Gentlemen:

Pursuant to Rule 461 under the
Securities Act of 1933, as amended, 60 Degrees Pharmaceuticals, Inc. (the “Registrant”) hereby requests that
the above-referenced Registration Statement on Form S-1 (File No. 333-284983), as amended (the “Registration Statement”)
be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable
thereafter, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the “Staff”)
of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).

The Registrant acknowledges that
the Registrant 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.

We request that we be notified
of the effectiveness of the Registration Statement by telephone to Ross D. Carmel, Esq. of Sichenzia Ross Ference Carmel LLP at (212)
930-9700. Thank you for your assistance.

| Very truly yours,                     |
| /s/ Geoffrey Dow                      |
| Geoffrey Dow                          |
| Chief Executive Officer and President |

| cc: | Geoffrey Dow (Chief Executive Officer, 60 Degrees Pharmaceuticals, Inc.) |
|     | Ross D. Carmel, Esq. (Sichenzia Ross Ference Carmel LLP)                 |