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SEC Comment Letter for Fortress Biotech, Inc. (FBIO, FBIOP) (CIK 0001429260) (FBIO) — Oct 2, 2024

Fortress Biotech, Inc. (FBIO, FBIOP) (CIK 0001429260)
Date: Oct. 2, 2024 · CIK: 0001429260 · Accession: 0000000000-24-011139

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File numbers found in text: 333-282384

Date
October 2, 2024
Author
Lindsay A. Rosenwald
Form
UPLOAD
Company
Fortress Biotech, Inc. (FBIO, FBIOP) (CIK 0001429260)

Letter

October 2, 2024 Lindsay A. Rosenwald Chief Executive Officer Fortress Biotech, Inc. 1111 Kane Concourse, Suite 301 Bay Harbor Islands, FL 33154 Re:Fortress Biotech, Inc. Registration Statement on Form S-1 Filed September 27, 2024 File No. 333-282384 Dear Lindsay A. Rosenwald: 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Rakesh Gopalan

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October 2, 2024
Lindsay A. Rosenwald
Chief Executive Officer
Fortress Biotech, Inc.
1111 Kane Concourse, Suite 301
Bay Harbor Islands, FL 33154
Re:Fortress Biotech, Inc.
Registration Statement on Form S-1
Filed September 27, 2024
File No. 333-282384
Dear Lindsay A. Rosenwald:
            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 Joshua Gorsky at 202-551-7836 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Rakesh Gopalan