United States securities and exchange commission logo February 3, 2023 Milton Werner, Ph.D. President and Chief Executive Officer Inhibikase Therapeutics, Inc. 3350 Riverwood Parkway SE, Suite 1900 Atlanta, GA 30339 Re: Inhibikase Therapeutics, Inc. Registration Statement on Form S-1 Filed February 2, 2023 File No. 333-269521 Dear Milton Werner: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Todd Kornfeld, Esq.