United States securities and exchange commission logo June 3, 2021 Milton H. Werner, Ph.D. 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 June 2, 2021 CIK No. 0001750149 Dear Dr. Werner: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences