July 15, 2024

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

       Re: 60 Degrees Pharmaceuticals, Inc.
           Registration Statement on Form S-3
           Filed July 12, 2024
           File No. 333-280796
Dear Geoffrey Dow:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       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 Joshua Gorsky at 202-551-7836 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Philip Magri, Esq.