Via EDGAR
FAT Brands Inc.
9720 Wilshire Blvd., Suite 500
Beverly Hills, CA 90212
July 7, 2020
Daniel Morris
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | FAT Brands Inc. (the “Company”) | |
Withdrawal of Acceleration Request | ||
Registration Statement on Form S-1 (File No. 333-239032) |
Dear Mr. Morris:
Reference is made to our letter, filed as correspondence via EDGAR on July 2, 2020, in which we requested acceleration of the effective date of the above-referenced Registration Statement for Tuesday, July 7, 2020, at 5:00pm Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date of the above-referenced Registration Statement.
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 |