# EDGAR Filing Document

**Accession Number:** 0001679628
**File Stem:** 0001493152-23-001541
**Filing Date:** 2023-1
**Character Count:** 5305
**Document Hash:** 7e1c4bb53f265c5af648a284558abfcf
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-001541.hdr.sgml**: 20241210

**ACCESSION NUMBER**: 0001493152-23-001541

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230117

**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

**ANTHONY L.G., PLLC**

---

| | |
|:---|:---|
| ***laura aNTHONy, esq***<br> ***JOHN CACOMANOLIS, ESQ\****<br> ***CHAD FRIEND, ESQ, LLM***<br> ***SVETLANA ROVENSKAYA, ESQ\*\**** | **<u>www.ANTHONYPLLC.com</u>**<br> **<u>WWW.SECURITIESLAWBLOG.COM</u>**<br> **<u>WWW.LAWCAST.COM</u>**<br>***DIRECT E-MAIL: LANTHONY@ANTHONYPLLC.COM*** |
| ***OF COUNSEL:***<br> ***Jessica Haggard, esq. \*\*\****<br> ***MICHAEL R. GEROE, ESQ, CIPP/US\*\*\*\****<br> ***CRAIG D. LINDER, ESQ\*\*\*\*\****<br> ***PETER P. LINDLEY, ESQ, CPA, MBA***<br> ***john lowy, esq.\*\*\*\*\*\****<br> ***STUART REED, ESQ***<br> ***Harris Tulchin, Esq. \*\*\*\*\*\*\**** |  |

---

\*licensed in FL and NY

\*\*licensed in NY and NJ

\*\*\*\*licensed in Missouri

\*\*\*\*licensed in CA, DC, MO and NY

\*\*\*\*\*licensed in CA, FL and NY

\*\*\*\*\*\*licensed in NY and NJ

\*\*\*\*\*\*\*licensed in CA and HI (inactive in HI)

January 17, 2023

**VIA ELECTRONIC EDGAR FILING**

Office of Life Sciences

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re: Jupiter Neurosciences, Inc. Amendment No. 16 to Registration Statement on Form S-1 Filed on January 6, 2023 File No. 333-260183

Dear Sir or Madam:

We have electronically filed herewith on behalf of Jupiter Neurosciences, Inc. (the "<u>Company</u>") Amendment No. 17 ("<u>Amendment No. 17</u>") to the above-referenced Registration Statement on Form S-1. Amendment No. 17 is marked to show changes made from Amendment No. 16 filed on January 6, 2023. We have included a narrative response herein keyed to the comments of the staff of the Division of Corporation Finance (the "<u>Staff</u>") of the Securities and Exchange Commission set forth in the Staff's comment letter to Christer Rosén, Chief Executive Officer of the Company, dated January 13, 2023. We trust you shall deem the contents of this letter responsive to your comment letter.

<u>Amendment No. 16 to Registration Statement on Form S-1</u>

<u>Prospectus Summary</u>

<u>Business Overview, page 6</u>

---

| | |
|:---|:---|
| 1. | **Comment**: *We note your statement on page 6 that you received notification that your funding application was not recommended for funding, but your application was rated as Excellent on the Overall Score and based on this you will re-submit this application if the opportunity arises. Please revise to state the grounds for denial.* |
|  | **Response:** In response to the Staff's comment, we have revised Amendment No. 17 to state the grounds for denial. |

---

<u>Product Pipeline, page 9</u>

---

| | |
|:---|:---|
| 2. | **Comment**: *Your pipeline table shows that you are currently conducting Phase II trials for JNS101, the Friederich's Ataxia study, and JNS108, the Mild Cognitive Impairment (MCI)/Early Alzheimer's Disease study. However, the chart below the table says you plan to begin the Friederich's Ataxia Phase II/III study in Q1 of 2024, and that you plan to begin the MCI/Early Alzheimer's Disease Phase II study in Q4 of 2023. Please revise to shorten the arrows for these two studies as it appears they have not entered Phase II trials yet, or advise.* |
|  | **Response:** In response to the Staff's comment, we have revised the pipeline tables in Amendment No. 17 to shorten the arrows for the Friederich's Ataxia Phase II/III study and MCI/Early Alzheimer's Disease Phase II study. |

---

If the Staff has any further comments regarding Amendment No. 17 to the registration statement on Form S-1, or any subsequent amendments to the Company's registration statement on Form S-1, please feel free to contact the undersigned.

---

| | |
|:---|:---|
| Anthony L.G., PLLC | Anthony L.G., PLLC |
| By: | */s/ Laura Anthony* |
|  | Laura Anthony, Esq. |

---

---

| | |
|:---|:---|
| cc: | Christie Wong/U.S. Securities and Exchange Commission |
|  | Angela Connell/U.S. Securities and Exchange Commission |
|  | Margaret Schwartz/U.S. Securities and Exchange Commission |
|  | Christine Westbrook/U.S. Securities and Exchange Commission |
|  | Christer Rosén/Jupiter Neurosciences, Inc. |
|  | Craig D. Linder, Esq./Anthony L.G., PLLC |

---

**625 N. FLAGLER DRIVE, #600 ● WEST PALM BEACH, FLORIDA ● 33401 ● PHONE: 561-514-0936 ●**

**FAX 561-514-0832**