<SEC-DOCUMENT>0001140361-21-016294.txt : 20210608
<SEC-HEADER>0001140361-21-016294.hdr.sgml : 20210608
<ACCEPTANCE-DATETIME>20210506200024
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-016294
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Brooklyn ImmunoTherapeutics, Inc.
		CENTRAL INDEX KEY:			0000748592
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				311103425
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		140 58TH STREET, BUILDING A
		STREET 2:		SUITE 2100
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11220
		BUSINESS PHONE:		(212) 582-1199

	MAIL ADDRESS:	
		STREET 1:		140 58TH STREET, BUILDING A
		STREET 2:		SUITE 2100
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN BUZZTIME INC
		DATE OF NAME CHANGE:	20051230

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NTN COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALROY INDUSTRIES INC
		DATE OF NAME CHANGE:	19850411
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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      <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">May 6, 2021</div>
    <div>&#160;</div>
    <div style="font-style: italic; font-weight: bold;"><u>Via EDGAR</u></div>
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    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Securities and Exchange Commission</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Division of Corporation Finance</div>
    <div style="text-indent: -8.65pt; margin-left: 8.65pt;">100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
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      <div style="font-family: 'Times New Roman', Times, serif;">Attention: Deanna Virginio</div>
      <div>&#160;</div>
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                <div style="text-align: justify; font-weight: bold;">Re:</div>
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                <div style="text-align: justify; font-weight: bold;">Brooklyn ImmunoTherapeutics, Inc.</div>
                <div style="text-align: justify; font-weight: bold;">
                  <div style="font-weight: bold;">Registration Statement on Form S-1</div>
                  <div style="font-weight: bold;">Filed April 30, 2021</div>
                  <div style="font-weight: bold;">File No. 333-255694</div>
                  <div style="font-weight: bold;">Request for Acceleration</div>
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    <div>&#160;</div>
    <div style="text-align: justify;">Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div style="text-align: justify;"><a name="StartHere"></a>Pursuant to Rule 461 under the Securities Act of 1933, as amended, Brooklyn ImmunoTherapeutics, Inc. (the &#8220;<font style="font-style: italic;">Registrant</font>&#8221;) hereby requests acceleration of
      the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-255694), so that it may become effective at 5:00 p.m. Eastern time on May 10, 2021, or as soon thereafter as practicable.</div>
    <div>&#160;</div>
    <div style="text-align: justify;">Please do not hesitate to contact our legal counsel, Mark L. Johnson, at (617) 261-3260, if you have any questions or would like additional information regarding this matter.</div>
    <div>&#160;</div>
    <div style="text-align: center;">*&#160;&#160; *&#160;&#160; *</div>
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            <div style="text-align: justify;">Sincerely,</div>
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            <div style="font-variant: small-caps;">Brooklyn ImmunoTherapeutics, Inc.</div>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <div>By:</div>
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          <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Howard J. Federoff</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
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            <div>Howard J. Federoff</div>
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            <div>Chief Executive Officer and President</div>
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            <div>cc:</div>
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            <div>Rema Awad, K&amp;L Gates LLP</div>
            <div>Mark L. Johnson, K&amp;L Gates LLP</div>
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