# EDGAR Filing Document

**Accession Number:** 0001679628
**File Stem:** 0001493152-23-004050
**Filing Date:** 2023-2
**Character Count:** 2792
**Document Hash:** 6576f4c8ee256243d650fc9102c8a4a5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-004050.hdr.sgml**: 20241210

**ACCESSION NUMBER**: 0001493152-23-004050

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**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 9, 2023

**<u>VIA EDGAR</u>**

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:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned, as representative of the underwriters of the proposed offering, hereby joins the request of Jupiter Neurosciences, Inc. that the effective date of the above-referenced Registration Statement on Form S-1 be declared effective at 4:00 p.m. Eastern Time on Monday, February 13, 2023, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Thank you for your assistance with this matter.

*(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/ Jason Diamond* |
| Name: | Jason Diamond |
| Title: | Head of Investment Banking |

---