April 24, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Brickell Biotech, Inc.
Amendment No. 1 to Registration Statement on Form S-1
File Number 333- 237568
Ladies and Gentlemen:
Brickell Biotech, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form S-1/A be accelerated so that it will become effective at 4:00 p.m. Eastern time on April 28, 2020, or as soon thereafter as practicable.
Please telephone the undersigned (305-582-4657) or Anna T. Pinedo of Mayer Brown LLP (212-506-2275) if you have any questions with respect to the foregoing.
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| Very truly yours,
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| BRICKELL BIOTECH, INC.
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| By: | /s/ Andrew Sklawer | |
| | Name: Andrew Sklawer | |
| | Title: Chief Operating Officer | |