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212-210-9400 | Fax: 212-210-9444
| Mark F. McElreath | Direct Dial: 212-210-9595 | Email: mark.mcelreath@alston.com |
October 19, 2021
Ms. Christine Westbrook and Ms. Celeste Murphy
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
Fortress Biotech, Inc. Post-Effective Amendment No. 1 to Form S-3 Filed October 6, 2021 File No. 333-255185 |
Ms. Westbrook and Ms. Murphy:
At the request and on behalf of our client, Fortress Biotech, Inc., a Delaware corporation (the “Company”), we hereby submit the following response to the comment of the Staff of the Securities and Exchange Commission (the “Commission”) received by letter dated October 15, 2021, relating to the Company’s Post-Effective Amendment No. 1 to Form S-3, which was filed on October 6, 2021 (the “Registration Statement”). The response set forth in this letter has been prepared by the Company with our assistance.
Post-Effective Amendment No. 1 to Registration Statement on Form S-3, filed October 6, 2021
General
Comment:
| 1. | We note that you omitted substantially all of the disclosure required by Part I of Form S-3. Please amend to include all required disclosures required by Party I of Form S-3. Refer to Securities Act Rule 472(b). |
| Alston & Bird LLP | www.alston.com | |
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October 19, 2021
Page 2
Response:
| 1. | On October 19, 2021, the Company filed Post-Effective Amendment No. 2 to Form S-3 incorporating the information requested by the Staff. |
Please let us know if you have any further comments or questions.
| Sincerely, | |
| /s/ Mark F. McElreath | |
| Mark F. McElreath | |
| Partner |