United States securities and exchange commission logo December 16, 2021 Claus Bo Svendsen Chief Executive Officer Forward Pharma A/S stergade 24A, 1st Floor 1100 Copenhagen K Denmark Re: Forward Pharma A/S Registration Statement on Form F-3 Filed December 13, 2021 File No. 333-261626 Dear Dr. Svendsen: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ryan Murr, Esq.