0001493152-21-014353.txt : 20210716 0001493152-21-014353.hdr.sgml : 20210716 20210614213346 ACCESSION NUMBER: 0001493152-21-014353 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fat Brands, Inc CENTRAL INDEX KEY: 0001705012 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 821302696 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9720 WILSHIRE BLVD., STREET 2: SUITE 500 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 BUSINESS PHONE: 310-406-0600 MAIL ADDRESS: STREET 1: 9720 WILSHIRE BLVD., STREET 2: SUITE 500 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 CORRESP 1 filename1.htm

 

ThinkEquity

a Division of Fordham Financial Management, Inc.

17 State Street, 22nd Fl.

New York, NY 10004

 

VIA EDGAR

 

June 14, 2021

 

Katherine Bagley

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

  Re: FAT Brands Inc. (the “Company”)
    Registration Statement on Form S-1/A, filed on June 14, 2021
    File No. 333-256344

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, ThinkEquity, a division of Fordham Financial Management, Inc., acting as representative of the underwriters, hereby joins FAT Brands Inc. in requesting acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 10:00 am, Eastern Time, on June 17, 2021, or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 14, 2021 to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

 

Very truly yours,

 

THINKEQUITY

 

A Division of Fordham Financial Management, Inc.

 

By: /s/ Eric Lord  
Name: Eric Lord  
Title: Head of Investment Banking