Correspondence 0001104659-24-105424 from Fortress Biotech, Inc. (FBIO, FBIOP) (CIK 0001429260) (FBIO)
Fortress Biotech, Inc. (FBIO, FBIOP) (CIK 0001429260)
Date: Oct. 2, 2024 · CIK: 0001429260 · Accession: 0001104659-24-105424
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File numbers found in text: 333-282384
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CORRESP
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Fortress Biotech, Inc.
1111 Kane Concourse, Suite 301
Bay Harbor Islands, Florida 33154
VIA EDGAR
October 2, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joshua Gorsky
Re:
Fortress Biotech, Inc.
Registration Statement on Form S-1
File No. 333-282384
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, Fortress Biotech, Inc. (the “Company”) hereby requests that the
Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration
Statement on Form S-1 (the “Registration Statement”) so that the Registration Statement will be declared effective
as of 4:00 p.m. Eastern time, on October 7, 2024, or as soon as practicable thereafter. The Company hereby authorizes Rakesh
Gopalan or David S. Wolpa, both of whom are attorneys at the Company’s outside legal counsel, Troutman Pepper Hamilton Sanders LLP,
to orally modify or withdraw this request for acceleration.
Once the Registration Statement
has been declared effective, please orally confirm that event with Mr. Gopalan at (704) 916-2374 or Mr. Wolpa at (704) 916-2375.
Thank you for your assistance
in this matter.
Very truly yours,
Fortress Biotech, Inc.
/s/ David Jin
Name: David Jin
Title: Chief Financial Officer
cc (via email): Rakesh Gopalan and
David Wolpa, Troutman Pepper Hamilton Sanders LLP