September 6, 2018

Milton Werner
President and Chief Executive Officer
Inhibikase Therapeutics, Inc.
3350 Riverwood Parkway SE, Suite 1900
Atlanta, GA 30339

       Re: Inhibikase Therapeutics, Inc.
           Draft Registration Statement on Form S-1
           Submitted August 31, 2018
           CIK No. 0001750149

Dear Dr. Werner:

       We have reviewed your draft registration statement and have the
following comment. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to the comment
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1

General

1.     We note that you have not included the unaudited interim financial
statements for the
       period ended June 30, 2018, and you have not indicated that these
financial statements are
       not expected to be required at the time of the contemplated offering. As
such, it does not
       appear that you are relying on the accommodation set forth in the Fixing
America's
       Surface Transportation (FAST) Act to omit this interim financial
information. Therefore,
       please amend your submission to include your interim June 30, 2018
financial statements
 Milton Werner
Inhibikase Therapeutics, Inc.
September 6, 2018
Page 2
       as required by Rule 8-08 of Regulation S-X. We will not perform a
detailed examination
       of the registration statement until you do so.
      You may contact Jim Rosenberg at 202-551-3679 if you have questions
regarding
comments on the financial statements and related matters. Please contact Dorrie
Yale at 202-
551-8776 or Mary Beth Breslin at 202-551-3625 with any other questions.



                                                           Sincerely,
FirstName LastNameMilton Werner
                                                           Division of
Corporation Finance
Comapany NameInhibikase Therapeutics, Inc.
                                                           Office of Healthcare
& Insurance
September 6, 2018 Page 2
cc:       Merrill M Kraines
FirstName LastName