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                                                             June 17, 2019

Andrew Wiederhorn
President and Chief Executive Officer
Fat Brands, Inc
9720 Wilshire Blvd., Suite 500
Beverly Hills, CA 90212

       Re: Fat Brands, Inc
           Offering Statement on Form 1-A
           Filed June 3, 2019
           File No. 024-11012

Dear Mr. Wiederhorn:

       We have reviewed your offering statement and have the following
comments. 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 offering statement and
providing the
requested information. If you do not believe our comments apply 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 offering statement and the
information you
provide in response to these comments, we may have additional comments.

Part II to Form 1-A

Risk Factors
The provision in our certificate of incorporation, page 24

1.     We note that your forum selection provision identifies the Court of
Chancery of the State
       of Delaware (or, if the Court of Chancery does not have jurisdiction,
another state court
       located within the State of Delaware, or if no court located within the
State of Delaware
       has jurisdiction, the federal district court for the District of
Delaware) as the exclusive
       forum for certain litigation, including any "derivative action."
However, your disclosure
       only references the Court of Chancery of the State of Delaware as the
exclusive forum for
       such litigation. Please revise. Please also disclose whether this
provision applies to
       actions arising under the Securities Act or Exchange Act. If so, please
also state that there
       is uncertainty as to whether a court would enforce such provision. If
the provision applies
       to Securities Act claims, please also state that investors cannot waive
compliance with the
       federal securities laws and the rules and regulations thereunder. In
that regard, we note
 Andrew Wiederhorn
Fat Brands, Inc
June 17, 2019
Page 2
         that Section 22 of the Securities Act creates concurrent jurisdiction
for federal and state
         courts over all suits brought to enforce any duty or liability created
by the Securities Act
         or the rules and regulations thereunder.
Description of the Securities We are Offering, page 51

2.       We note that the warrant agency agreement filed as Exhibit 3.7
provides that the company
         agrees that any action, proceeding or claim against it arising out of
or relating in any way
         to the agreement shall be brought and enforced in the courts of the
State of New York or
         the United States District Court for the Southern District of New
York, and irrevocably
         submits to such jurisdiction, "which jurisdiction shall be exclusive."
Please tell us
         whether such provision requires investors in this offering to bring
any such action,
         proceeding or claim in such jurisdiction. If so, please disclose such
provision in your
         offering circular, and disclose whether this provision applies to
actions arising under the
         Securities Act or Exchange Act.
General

3.       We note that you have incorporated certain documents by reference.
Please tell us why
         you have not provided a hyperlink to each incorporated document on
EDGAR. In
         addition, Form 1-A does not provide for incorporation by reference of
the financial
         statements. Please include financial statements satisfying the
requirements of Part F/S to
         Form 1-A in the offering circular. Refer to General Instruction III to
Form 1-A and
         footnote 15 and the accompanying text in Securities Act Release No.
33-10591
         (December 19, 2018).
        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        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.

      Please contact J. Nolan McWilliams at 202-551-3217 or Laura Nicholson at
202-551-
3584 with any questions.



FirstName LastNameAndrew Wiederhorn                             Sincerely,
Comapany NameFat Brands, Inc
                                                                Division of
Corporation Finance
June 17, 2019 Page 2                                            Office of
Transportation and Leisure
FirstName LastName
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