90 Park Avenue
New York, NY 10016
212-210-9400 | Fax: 212-210-9444
| Mark F. McElreath | Direct Dial: 212-210-9595 | Email: mark.mcelreath@alston.com |
July 20, 2018
|
Irene Paik and Mary Beth Breslin Office of Health Care and Insurance Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
| Re: |
Mustang Bio, Inc. Registration Statement on Form S-3 Filed July 13, 2018 File No. 333-226175 |
Dear Irene and Mary Beth:
At the request and on behalf of our client, Mustang Bio, Inc., a Delaware corporation (the “Company”), we hereby submit the following responses to the comments of the Staff of the Securities and Exchange Commission (the “Commission”) received by letter dated July 19, 2018, relating to the Company’s registration statement on Form S-3 filed on July 13, 2018. The responses set forth in this letter have been prepared by the Company with our assistance.
Registration Statement on Form S-3 filed July 13, 2018
General
Comment:
| 1. | Please revise your signature page to include signatures for the registrant, its principal executive officer, its principal financial officer, its controller or principal accounting officer and at least a majority of the board of directors in accordance with the instructions under the Signatures section of Form S-3. Please also include a conformed signature for the individual signing on behalf of the registrant. |
Response:
We have added conformed signatures to the signature page in response to this comment.
| Alston & Bird LLP | www.alston.com | |
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July 20, 2018
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If you have any further questions, comments or informational requests relating to this matter, please do not hesitate to contact me at the telephone number above.
| Sincerely, | |
| /s/ Mark F. McElreath | |
| Mark F. McElreath |