# EDGAR Filing Document

**Accession Number:** 0001679628
**File Stem:** 0001493152-23-005250
**Filing Date:** 2023-2
**Character Count:** 2569
**Document Hash:** cc7fe280baa56ba69ea3f6006603816b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-005250.hdr.sgml**: 20241210

**ACCESSION NUMBER**: 0001493152-23-005250

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JUPITER NEUROSCIENCES, INC.
- **CENTRAL INDEX KEY:** 0001679628
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **IRS NUMBER:** 474828381
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1001 NORTH US HWY 1
- **STREET 2:** SUITE 504
- **CITY:** JUPITER
- **STATE:** FL
- **ZIP:** 33477
- **BUSINESS PHONE:** (561) 406-6154

**MAIL ADDRESS:**
- **STREET 1:** 1001 NORTH US HWY 1
- **STREET 2:** SUITE 504
- **CITY:** JUPITER
- **STATE:** FL
- **ZIP:** 33477

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Jupiter Orphan Therapeutics, Inc.
- **DATE OF NAME CHANGE:** 20160713

**Spartan Capital Securities LLC**

45 Broadway, 19th Floor

New York, NY 10002

February 15, 2023

**Via EDGAR Submission**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | Jupiter Neurosciences, Inc. |
|  | Registration Statement on Form S-1 |
|  | CIK No. 0001679628 |
|  | SEC Registration No. 333-260183 |

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Ladies and Gentlemen:

Reference is made to our letter filed as correspondence via EDGAR on February 9, 2023, in which we, as representative of the underwriters of the proposed offering, requested the acceleration of the effective date of the above-captioned Registration Statement for February 13, 2023 at 4:00 p.m. Eastern Time, in accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. We will notify you once we are prepared to request acceleration of the effective date of the above-captioned Registration Statement.

*(balance of the page intentionally left blank)*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Spartan Capital Securities LLC** | **Spartan Capital Securities LLC** |
| By: | */s/ Robert L. Malin* |
| Name: | Robert L. Malin |
| Title: | Managing Director |

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