Fortress Biotech : Letter from BDO USA, LLP to the Securities and Exchange Commission dated September 22, 2021 (Form 8-K)

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September 22, 2021

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on September 20, 2021, to be filed by our former client, Fortress Biotech, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

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