# EDGAR Filing Document

**Accession Number:** 0001946563
**File Stem:** 0000000000-23-000209
**Filing Date:** 2023-1
**Character Count:** 7542
**Document Hash:** 4051f57aee3be97d29064c7465ebcfe2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000209.hdr.sgml**: 20230808

**ACCESSION NUMBER**: 0000000000-23-000209

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230106

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 60 DEGREES PHARMACEUTICALS, INC.
- **CENTRAL INDEX KEY:** 0001946563
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 452406880
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1025 CONNECTICUT AVENUE NW
- **STREET 2:** SUITE 1000
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20036
- **BUSINESS PHONE:** 202-327-5422

**MAIL ADDRESS:**
- **STREET 1:** 1025 CONNECTICUT AVENUE NW
- **STREET 2:** SUITE 1000
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20036
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001575872-22-000991

## Text-Extract

```

United States securities and exchange commission logo

                             January 6, 2023

       Geoffrey S. Dow, Ph.D.
       President and Chief Executive Officer
       60 Degrees Pharmaceuticals, Inc.
       1025 Connecticut Avenue NW Suite 1000
       Washington, D.C. 20036

                                                        Re: 60 Degrees
Pharmaceuticals, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            Submitted December
23, 2022
                                                            CIK No. 0001946563

       Dear Geoffrey S. Dow:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to Draft Registration Statement on Form S-1, Submitted
December 23, 2022

       Summary of the Offering
       Common stock to be outstanding after the offering, page 15

   1.                                                   We note your response
to prior comment 4. We reissue our prior comment in part. Please
                                                        revise your disclosure
to clarify the text of the registration statement that Footnote 3 is
                                                        intended to modify. We
note that Footnote 3 does not currently correspond to any specific
                                                        text in the Summary of
the Offering section. Please also revise Footnote 2 to include a
                                                        discussion of the
shares of common stock that will be issued to Xu Yu pursuant to the
                                                        Equity Conversion Note.
In addition, if material, please add appropriate risk factor
                                                        disclosure regarding
the liquidation preference on any preferred shares that will be
                                                        outstanding after your
offering.
 Geoffrey S. Dow, Ph.D.
60 Degrees Pharmaceuticals, Inc.
January 6, 2023
Page 2
Management
Director Nominees, page 90

2.       We note your revised disclosure on page 91 related to Mr. Charles
Allen's background and
         experience. We note your disclosure that Mr. Allen has been the Chief
Executive Officer
         of Global Bit Ventures Inc., "which discontinued its operations in
2019." We also note
         your disclosure that Mr. Allen has been a director of Global Bit
Ventures Inc. since
         October 10, 2017. Please explain how Mr. Allen has continued on as a
director of this
         entity when it discontinued operations in 2019, or revise.
Description of Securities, page 97

3.     We note that the forum selection provision contained in paragraph 12 of
your certificate of
       incorporation identifies the Court of Chancery of the State of Delaware
as the exclusive
       forum for certain litigation, including any "derivative action." Please
disclose whether
       this provision applies to actions arising under the Securities Act or
Exchange Act. In that
       regard, we note that Section 27 of the Exchange Act creates exclusive
federal jurisdiction
       over all suits brought to enforce any duty or liability created by the
Exchange Act or the
       rules and regulations thereunder, and Section 22 of the Securities Act
creates concurrent
       jurisdiction for federal and state courts over all suits brought to
enforce any duty or
       liability created by the Securities Act or the rules and regulations
thereunder. If the
       provision applies to Securities Act claims, please also revise your
prospectus to state that
       there is uncertainty as to whether a court would enforce such provision
and that investors
       cannot waive compliance with the federal securities laws and the rules
and regulations
       thereunder. If this provision does not apply to actions arising under
the Securities Act or
       Exchange Act, please also ensure that the exclusive forum provision in
the governing
       documents states this clearly, or tell us how you will inform investors
in future filings that
       the provision does not apply to any actions arising under the Securities
Act or Exchange
       Act. In addition, clearly describe any risks or other impacts on
investors from this
       provision, including, if appropriate, that your exclusive forum
provision may result in
FirstName LastNameGeoffrey S. Dow, Ph.D.
       increased costs for investors to bring a claim and that this provision
could discourage
Comapany    Name60
       claims  or limitDegrees Pharmaceuticals,
                        investors    ability to bringInc.
                                                    a claim in a judicial forum
that they find
Januaryfavorable.
         6, 2023 Page 2
FirstName LastName
 Geoffrey S. Dow, Ph.D.
FirstName
60 DegreesLastNameGeoffrey     S. Dow, Ph.D.
            Pharmaceuticals, Inc.
Comapany
January    Name60 Degrees Pharmaceuticals, Inc.
        6, 2023
January
Page 3 6, 2023 Page 3
FirstName LastName
       You may contact Franklin Wyman at 202-551-3660 or Kevin Kuhar at
202-551-3662 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Joshua Gorsky at 202-551-7836 or Tim Buchmiller at 202-551-3635 with
any other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Ross D. Carmel, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._