<SEC-DOCUMENT>0001140361-22-018319.txt : 20220609
<SEC-HEADER>0001140361-22-018319.hdr.sgml : 20220609
<ACCEPTANCE-DATETIME>20220509163025
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-018319
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220509

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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      <div style="text-align: center;">Brooklyn ImmunoTherapeutics, Inc.</div>
      <div>
        <div style="text-align: center;">10355 Science Center Drive, Suite 150</div>
        <div style="text-align: center;">San Diego, CA 92121</div>
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      <div style="text-align: right;">May 9, 2022</div>
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      <div><font style="font-weight: bold;"><u>VIA EDGAR</u></font><br>
        United States Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, NE</div>
      <div>Washington, D.C. 20549</div>
      <div>Attention: Michael Davis</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">RE:</td>
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              <div style="font-weight: bold;">Brooklyn ImmunoTherapeutics, Inc. (the &#8220;Company&#8221;)<br>
                Registration Statement on Form S-3 (the &#8220;Registration Statement&#8221;)<br>
                Filed April 29, 2022<br>
                File No. 333-264585</div>
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      <div>Dear Mr. Davis:</div>
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      <div style="text-indent: 72pt;">The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
        of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on May 11, 2022, or as soon thereafter as practicable.</div>
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      <div style="text-align: center;">[Signature page follows]</div>
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              <div style="color: #000000;">Very truly yours,</div>
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              <div style="font-weight: bold;">Brooklyn ImmunoTherapeutics, Inc.</div>
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            <td style="width: 50.04%; vertical-align: top;">&#160;</td>
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              <div style="color: #000000;">By:&#160;</div>
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              <div style="color: #000000;">/s/ Howard J. Federoff</div>
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            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 4%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
              <div style="color: #000000;">Name:&#160;</div>
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            <td style="width: 42%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
              <div style="color: #000000;">Howard J. Federoff</div>
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            <td style="width: 4%; vertical-align: top;">&#160;</td>
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              <div style="color: #000000;">Title:&#160;</div>
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              <div style="color: #000000;">Chief Executive Officer and President</div>
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