November 23, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Brooklyn ImmunoTherapeutics, Inc. Registration Statement on Form S-1 (File No. 333-261185) Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Brooklyn ImmunoTherapeutics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-261185), so that it may become effective at 9:00 a.m., Eastern standard time, on November 26, 2021, or as soon thereafter as practicable.
Please do not hesitate to contact our legal counsel, Bella Zaslavsky, at (617) 951-9054 if you have any questions or would like additional information regarding this matter.
Sincerely, | ||
Brooklyn ImmunoTherapeutics, Inc. | ||
By: | /s/ Howard J. Federoff | |
Howard J. Federoff | ||
Chief Executive Officer and President |
cc: | Mark L. Johnson, K&L Gates LLP |
Bella Zaslavsky, K&L Gates LLP |