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SEC Comment Letter for Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA) — May 21, 2020

Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: May 21, 2020 · CIK: 0001359931 · Accession: 0000000000-20-004543

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File numbers found in text: 333-238273

Date
May 21, 2020
Author
Blaine Davis
Form
UPLOAD
Company
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)

Letter

United States securities and exchange commission logo May 21, 2020 Blaine Davis Chief Financial Officer Protara Therapeutics, Inc. 1 Little West 12th Street New York, New York 10014 Re:Protara Therapeutics, Inc. Registration Statement on Form S-3 Filed May 14, 2020 File No. 333-238273 Dear Mr. Davis: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
May 21, 2020
Blaine Davis
Chief Financial Officer
Protara Therapeutics, Inc.
1 Little West 12th Street
New York, New York 10014
Re:Protara Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 14, 2020
File No. 333-238273
Dear Mr. Davis:
            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 Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences