0001144204-19-035206.txt : 20190820 0001144204-19-035206.hdr.sgml : 20190820 20190719160139 ACCESSION NUMBER: 0001144204-19-035206 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190719 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fortress Biotech, Inc. CENTRAL INDEX KEY: 0001429260 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 205157386 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2 GANSEVOORT STREET STREET 2: 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10014 BUSINESS PHONE: 781-652-4500 MAIL ADDRESS: STREET 1: 2 GANSEVOORT STREET STREET 2: 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10014 FORMER COMPANY: FORMER CONFORMED NAME: CORONADO BIOSCIENCES INC DATE OF NAME CHANGE: 20080310 CORRESP 1 filename1.htm

90 Park Avenue

New York, NY 10016

212-210-9400

Fax: 212-922-3995

www.alston.com

Mark F. McElreath

Direct Dial: 212-210-9595

Email: mark.mcelreath@alston.com

July 19, 2019

Securities and Exchange Commission

Department of Corporation Finance

Washington, D.C. 20549

Attn: Mr. Jeffrey Gabor

	Via:	EDGAR Submission

	Re:	Fortress Biotech, Inc.
		Registration Statement on Form S-3
		Filed July 6, 2018
		File No. 333-226089

Ladies and Gentlemen:

On behalf of our client, Fortress Biotech, Inc. (the “Company”), we hereby request that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:15 p.m. (ET) on July 23, 2019 or as soon as practicable thereafter, pursuant to Rule 461 of the Securities Act of 1933, as amended.

We, on behalf of the Company, acknowledge that (i) should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact me with any questions or comments at 212-210-9595. Thank you for your assistance with this filing.

Alston & Bird LLP	www.alston.com
Atlanta \| Beijing \| Brussels \| Charlotte \| Dallas \| Los Angeles \| New York \| Research Triangle \| San Francisco \| Silicon Valley \| Washington, D.C.

	Sincerely,


	/s/ Mark F. McElreath
	Mark F. McElreath
	Partner

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