April 9, 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-3
File Number 333- 236353
Ladies and Gentlemen:
Brickell Biotech, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form S-3/A be accelerated so that it will become effective at 4:00 p.m. Eastern time on April 13, 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.
* * *
Very truly yours,
BRICKELL BIOTECH, INC.
By: /s/ Andrew Sklawer
Name: Andrew Sklawer
Title: Chief Operating Officer