November 7, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attn: | J. Nolan McWilliams, Attorney-Advisor |
| Susan Block, Attorney-Advisor |
| Lyn Shenk, Accounting Branch Chief |
| Patrick Kuhn, Staff Accountant |
Re: | BT Brands, Inc. |
| Registration Statement on Form S-1 |
| Filed August 13, 2019 |
| File No. 333-233233 |
Ladies and Gentlemen:
On behalf of BT Brands, Inc. (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Tuesday, November 12, 2019, or as soon thereafter as is practicable.
| Very truly yours, |
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BT BRANDS, INC. | |||
By: | /s/ Kenneth Brimmer | ||
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| Kenneth Brimmer | |
Chief Operating Officer | |||