<SEC-DOCUMENT>0001140361-21-019561.txt : 20210702
<SEC-HEADER>0001140361-21-019561.hdr.sgml : 20210702
<ACCEPTANCE-DATETIME>20210602120114
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-019561
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210602

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
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    <div style="text-align: justify; text-indent: -20.15pt; margin-left: 20.15pt;">June 2, 2021</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 style="text-indent: -8.65pt; margin-left: 8.65pt;">Washington, D.C. 20549</div>
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              <div style="text-align: left; font-weight: bold;">Re:</div>
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              <div style="text-align: left; font-weight: bold;">Brooklyn ImmunoTherapeutics, Inc.</div>
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    <div style="font-weight: bold; margin-left: 27pt;">Registration Statement on Form S-1</div>
    <div style="font-weight: bold; margin-left: 27pt;">Filed May 27, 2021</div>
    <div style="font-weight: bold; margin-left: 27pt;">File No. 333-256570</div>
    <div style="font-weight: bold; margin-left: 27pt;">Request for Acceleration</div>
    <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. 333-256570), so that it may become effective at 12:00 p.m. Eastern time on June 4, 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, Bella Zaslavsky, at (617) 951-9054, if you have any questions or would like additional information regarding this matter.</div>
    <div>&#160;</div>
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              <div style="color: rgb(0, 0, 0);">Sincerely,</div>
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              <div style="color: rgb(0, 0, 0); font-variant: small-caps;">Brooklyn ImmunoTherapeutics, Inc.</div>
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              <div style="color: rgb(0, 0, 0);">By:</div>
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              <div style="color: rgb(0, 0, 0); margin-left: 36pt;">/s/ Howard J. Federoff</div>
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              <div style="color: rgb(0, 0, 0);">Howard J. Federoff</div>
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              <div style="color: rgb(0, 0, 0);">Chief Executive Officer and President</div>
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            <div><a name="bkmCcTable"></a>cc:</div>
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            <div>Mark L. Johnson, K&amp;L Gates LLP</div>
            <div>Bella Zaslavsky, K&amp;L Gates LLP</div>
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