# EDGAR Filing Document

**Accession Number:** 0001862150
**File Stem:** 0001493152-26-012776
**Filing Date:** 2026-3
**Character Count:** 2172
**Document Hash:** ad40d2f3d6c760350b58b857aebdad51
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-012776.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0001493152-26-012776

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cingulate Inc.
- **CENTRAL INDEX KEY:** 0001862150
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 863825535
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1901 W. 47TH PLACE
- **CITY:** KANSAS CITY
- **STATE:** KS
- **ZIP:** 66205
- **BUSINESS PHONE:** (913) 942-2300

**MAIL ADDRESS:**
- **STREET 1:** 1901 W. 47TH PLACE
- **CITY:** KANSAS CITY
- **STATE:** KS
- **ZIP:** 66205

March 25, 2026

*VIA EDGAR* 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | | |
|:---|:---|:---|
| **Re:** | **Cingulate Inc.** |  |
|  | **Registration Statement on Form S-3** |  |
|  | **File No. 333-294469** |  |
|  | **Acceleration Request** |  |
|  | **Requested Date:** | **March 26, 2026** |
|  | **Requested Time:** | **4:00 p.m.**, **Eastern Time** |

---

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cingulate Inc. (the "Company") hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.

Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| CINGULATE INC. | CINGULATE INC. |
| By: | */s/ Shane J. Schaffer* |
| Name: | Shane J. Schaffer |
| Title: | Chief Executive Officer |

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