ThinkEquity
a Division of Fordham Financial Management, Inc.
17 State Street, 22nd Fl.
New York, NY 10004
VIA EDGAR
June 14, 2021
Katherine Bagley
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 14, 2021 | ||
File No. 333-256344 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, ThinkEquity, a division of Fordham Financial Management, Inc., acting as representative of the underwriters, hereby joins FAT Brands Inc. in requesting acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 10:00 am, Eastern Time, on June 17, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 14, 2021 to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
Very truly yours,
THINKEQUITY
A Division of Fordham Financial Management, Inc.
By: | /s/ Eric Lord | |
Name: | Eric Lord | |
Title: | Head of Investment Banking |