<SEC-DOCUMENT>0001213900-23-040886.txt : 20230517
<SEC-HEADER>0001213900-23-040886.hdr.sgml : 20230517
<ACCEPTANCE-DATETIME>20230517170006
ACCESSION NUMBER:		0001213900-23-040886
CONFORMED SUBMISSION TYPE:	DEL AM
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230517
DATE AS OF CHANGE:		20230517
EFFECTIVENESS DATE:		20230517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pasithea Therapeutics Corp.
		CENTRAL INDEX KEY:			0001841330
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				851591963
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DEL AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271896
		FILM NUMBER:		23932587

	BUSINESS ADDRESS:	
		STREET 1:		2110 NARCISSUS CT
		CITY:			VENICE
		STATE:			CA
		ZIP:			90291
		BUSINESS PHONE:		8184226172

	MAIL ADDRESS:	
		STREET 1:		2110 NARCISSUS CT
		CITY:			VENICE
		STATE:			CA
		ZIP:			90291
</SEC-HEADER>
<DOCUMENT>
<TYPE>DEL AM
<SEQUENCE>1
<FILENAME>ea178826-delam_pasithea.htm
<DESCRIPTION>DELAYING AMENDMENT
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">May 17, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">VIA EDGAR</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Re: Delaying Amendment for Pasithea Therapeutics Corp.
Registration Statement on Form S-3 (File No. 333-271896)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Reference is made to the Registration Statement on
Form S-3 (File No. 333-271896) filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) by Pasithea Therapeutics
Corp. on May 12, 2023 (the &ldquo;Registration Statement&rdquo;). Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the
&ldquo;Act&rdquo;), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated into the facing page
of the Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&ldquo;<B>The registrant hereby amends this registration
statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which
specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the Securities
Act of 1933, as amended, or until the registration statement shall become effective on such date as the Commission, acting pursuant to
said section 8(a), may determine.</B>&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No fees are required in connection with this filing.
If you have any questions or comments in connection with this delaying amendment, please call James O&rsquo;Grady, Lowenstein Sandler
LLP, at (646) 414-6849, outside counsel to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%">Sincerely,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>Pasithea Therapeutics Corp.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><I>/s/ Daniel Schneiderman</I></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>Daniel Schneiderman</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>Chief Financial Officer </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD>cc:</TD>
    <TD>James O&rsquo;Grady, Lowenstein Sandler LLP</TD></TR>
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