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| Mark F. McElreath | Direct Dial: 212-210-9595 | Email: mark.mcelreath@alston.com |
July 20, 2018
VIA: UNITED PARCEL SERVICE
Mr. Jeffrey Gabor
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
Fortress Biotech, Inc. Registration Statement on Form S-3 Filed July 6, 2018 File No. 333- 226089 |
Dear Mr. Gabor:
On behalf of Fortress Biotech, Inc., a Delaware corporation (the “Company”), we hereby respond to the Commission’s comment telephone call on July 12, 2018 relating to the Company’s Registration Statement on Form S-3 filed on July 6, 2018.
Comment:
We note that the Company needs to file a Form of Indenture as Exhibit 4.5 to the Company’s Registration Statement on Form S-3.
Response:
The Company has filed an amended Form S-3 with a Form of Indenture, filed as Exhibit 4.5 to the Company’s Registration Statement on Form S-3 filed on July 6, 2018.
| Sincerely, | |
| ALSTON & BIRD LLP | |
| By: | /s/ Mark F. McElreath | ||
| Mark F. McElreath | |||
| Partner |
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