TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 18, 2024 Geoffrey S. Dow Chief Executive Officer 60 Degrees Pharmaceuticals, Inc. 1025 Connecticut Avenue NW Suite 1000 Washington, D.C. 20036 Re: 60 Degrees Pharmaceuticals, Inc. Draft Registration Statement on Form S-1 Submitted January 12, 2024 CIK No. 0001946563 Dear Geoffrey S. Dow: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ross D. Carmel, Esq.