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                           May 21, 2020

       Robert B. Brown
       Chief Executive Officer
       Brickell Biotech, Inc.
       5777 Central Avenue
       Suite 102
       Boulder, CO 80301

                                                        Re: Brickell Biotech,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 15, 2020
                                                            File No. 333-238298

       Dear Mr. Brown:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jeffrey
Gabor at 202-551-2544 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Jonathan R. Zimmerman,
Esq.