<SEC-DOCUMENT>0001140361-21-038582.txt : 20211118
<SEC-HEADER>0001140361-21-038582.hdr.sgml : 20211118
<ACCEPTANCE-DATETIME>20211118170000
ACCESSION NUMBER:		0001140361-21-038582
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211118
DATE AS OF CHANGE:		20211118

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:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-258816
		FILM NUMBER:		211425144

	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>
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<TYPE>RW
<SEQUENCE>1
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      <div style="text-align: justify; text-indent: -20.15pt; margin-left: 20.15pt;">November 18, 2021</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: -20.15pt; margin-left: 20.15pt; font-weight: bold;"><u>VIA EDGAR</u></div>
      <div>&#160;</div>
      <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>
      <div style="text-indent: -8.65pt; margin-left: 8.65pt;">Attn: Mss. Jessica Ansart and Laura Crotty</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z9993e0b638b3452c8fc4d2505aa799a1" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 36pt; vertical-align: top; font-style: italic; font-weight: normal;">Re:</td>
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              <div style="font-style: italic;">Brooklyn ImmunoTherapeutics, Inc.</div>
              <div style="font-style: italic;">Registration Statement on Form S-3 Filed August 13, 2021 (File No. 333-258816)</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>Reference is made to your letters to Brooklyn ImmunoTherapeutics, Inc. (the &#8220;<font style="font-style: italic;">Company</font>&#8221;) dated August 30, 2021 and October 25, 2021 with respect to the
        above-referenced registration statement (the &#8220;<font style="font-style: italic;">Form S-3</font>&#8221;), and to the related telephone conference held on October 29, 2021 among members of the Securities and Exchange Commission staff (the &#8220;<font style="font-style: italic;">Staff</font>&#8221;), the undersigned on behalf of the Company, and representatives of the Company&#8217;s legal counsel. The Company wishes to acknowledge its appreciation in particular for the Staff&#8217;s time on October 29, 2021,
        including the Staff&#8217;s confirmation that the Company did not at any time constitute a &#8220;shell company&#8221; for the purpose of any rule or regulation of the Securities and Exchange Commission.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">In accordance with the Staff&#8217;s guidance in its letters dated August 30, 2021 and October 25, 2021 and in the telephone conference on October 29, 2021, the Company hereby requests, pursuant to Rule 477 of the
        Securities Act of 1933, that the Form S-3 be withdrawn effective immediately. Also in accordance with such guidance from the Staff, the Company intends to file a registration statement on Form S-1 with respect to the shares of common stock
        previously intended to be registered pursuant to the Form S-3.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">The Form S-3 has not been declared effective, and no securities of the Company have been sold pursuant to the Form S-3. Based on the foregoing, the Company submits that the withdrawal of the Form S-3 is consistent
        with the public interest and protection of investors as contemplated by paragraph (a) of Rule 477.</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>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Sincerely,</div>
            </td>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">BROOKLYN IMMUNOTHERAPEUTICS, INC.</div>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">By:</div>
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            <td style="width: 57%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Sandra Gurrola</td>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Sandra Gurrola</div>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;"><br>
              </div>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Vice President, Finance</div>
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            <td colspan="1" style="width: 2%; vertical-align: top;">cc:<br>
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              <div style="text-align: justify;">Mark L. Johnson, K&amp;L Gates LLP</div>
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              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Bella Zaslavsky, K&amp;L Gates LLP</div>
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