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Mark F. McElreath Direct Dial: 212-210-9595 Email: mark.mcelreath@alston.com

 

May 26, 2020

 

Securities and Exchange Commission

Department of Corporation Finance

Washington, D.C. 20549

Attn: Timothy Buchmiller

 

  Via: EDGAR Submission
     
  Re: Fortress Biotech, Inc.
    Registration Statement on Form S-3
    Filed July 6, 2018
    File No. 333-238327

 

Ladies and Gentlemen:

 

On behalf of our client, Fortress Biotech, Inc. (the “Company”), we hereby request that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m. (ET) on May 27, 2020 or as soon as practicable thereafter, pursuant to Rule 461 of the Securities Act of 1933, as amended.

 

We, on behalf of the Company, acknowledge that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please contact me with any questions or comments at 212-210-9595. Thank you for your assistance with this filing.

 

 

  Sincerely,  
     
     
  /s/ Mark F. McElreath  
  Mark F. McElreath  
  Partner  

 

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