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SEC Comment Letter for Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA) — Nov 7, 2023

Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: Nov. 7, 2023 · CIK: 0001359931 · Accession: 0000000000-23-012183

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File numbers found in text: 333-275290

Date
November 7, 2023
Author
Jesse Shefferman
Form
UPLOAD
Company
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)

Letter

United States securities and exchange commission logo November 7, 2023 Jesse Shefferman President and Chief Executive Officer Protara Therapeutics, Inc. 345 Park Avenue South, Third Floor New York, NY 10010 Re:Protara Therapeutics, Inc. Registration Statement on Form S-3 Filed November 3, 2023 File No. 333-275290 Dear Jesse Shefferman: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert W. Downes

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United States securities and exchange commission logo
November 7, 2023
Jesse Shefferman
President and Chief Executive Officer
Protara Therapeutics, Inc.
345 Park Avenue South, Third Floor
New York, NY 10010
Re:Protara Therapeutics, Inc.
Registration Statement on Form S-3
Filed November 3, 2023
File No. 333-275290
Dear Jesse Shefferman:
            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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Robert W. Downes