November 10, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: BT Brands, Inc. (the “Company”)
Registration Statement on Form S-1
File No. 333-250957
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 9:00 AM on November 12, 2021, or as soon thereafter as is practicable.
| Very truly yours, | |||
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| BT Brands, Inc. |
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| By: | /s/ Kenneth Brimmer | ||
| Name: Kenneth Brimmer | ||
| Title: Chief Financial Officer | |||