Document

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.

* * *



	Very truly yours,
	BRICKELL BIOTECH, INC.
	By:	/s/ Andrew Sklawer
		Name: Andrew Sklawer
		Title: Chief Operating Officer