FAT Brands Inc.
9720 Wilshire Blvd., Suite 500
Beverly Hills, CA 90212
July 2, 2020
Daniel Morris
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | FAT Brands Inc. (the “Company”) | |
Registration Statement on Form S-1/A, filed on June 25, 2020 | ||
File No. 333-239032 |
Dear Mr. Morris:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00pm Eastern Time on Tuesday, July 7, 2020, or as soon thereafter as practicable.
The Company hereby acknowledges that:
● | Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement; | |
● | The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and | |
● | The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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If you require any additional information, please contact Allen Sussman of Loeb & Loeb LLP via email at asussman@loeb.com or telephone at (310) 282-2375.
Sincerely,
FAT Brands Inc. | ||
/s/ Andrew A. Wiederhorn | ||
Name: | Andrew A. Wiederhorn | |
Title: | Chief Executive Officer |