April 17, 2020

Robert Brown
Chief Executive Officer
Brickell Biotech, Inc.
5777 Central Avenue
Suite 102
Boulder, CO 80301

       Re: Brickell Biotech, Inc.
           Registration Statement on Form S-1
           Filed April 3, 2020
           File No. 333-237568

Dear Mr. Brown:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment. In some of our comments, we may ask you to provide us
with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to the comment, we may have additional comments.

Registration Statement on Form S-1

General

1.     Please revise the prospectus coverpage to identify Lincoln Park Capital
Fund, LLC as an
       underwriter. For guidance, refer to Question 139.13 of the Securities
Act
       Sections Compliance and Disclosure Interpretations.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
 Robert Brown
Brickell Biotech, Inc.
April 17, 2020
Page 2



       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      You may contact Christopher Edwards at (202) 551-6761 or Joe McCann at
(202) 551-
6262 with any questions.



FirstName LastNameRobert Brown                             Sincerely,
Comapany NameBrickell Biotech, Inc.
                                                           Division of
Corporation Finance
April 17, 2020 Page 2                                      Office of Life
Sciences
FirstName LastName