United States securities and exchange commission logo April 28, 2021 Manuel Litchman, M.D. President & CEO Mustang Bio, Inc. 377 Plantation Street Worcester, MA 01605 Re: Mustang Bio, Inc. Registration Statement on Form S-3 Filed April 23, 2021 File No. 333-255476 Dear Dr. Litchman: 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 Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark F. McElreath