October 13, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kiromic BioPharma, Inc. | |
| Registration Statement on Form S-1, | ||
| File No. 333-238153 |
| Acceleration Request | ||
| Requested Date: October 15, 2020 | ||
| Requested Time: 5:00 p.m. Eastern Time (US) |
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representative of the several underwriters, hereby join in the request of Kiromic BioPharma, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on October 15, 2020, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | ||
| THINKEQUITY | ||
| a division of Fordham Financial Management, Inc. | ||
| By: | /s/ Eric Lord | |
| Name: Eric Lord | ||
| Title: Head of Investment Banking | ||