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SEC Comment Letter for Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA) — May 7, 2024

Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: May 7, 2024 · CIK: 0001359931 · Accession: 0000000000-24-005170

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File numbers found in text: 333-279067

Date
May 7, 2024
Author
Jesse Shefferman
Form
UPLOAD
Company
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)

Letter

United States securities and exchange commission logo May 7, 2024 Jesse Shefferman President and Chief Executive Officer Protara Therapeutics, Inc. 345 Park Avenue South, Third Floor New York, New York 10010 Re:Protara Therapeutics, Inc. Registration Statement on Form S-3 Filed May 2, 2024 File No. 333-279067 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
May 7, 2024
Jesse Shefferman
President and Chief Executive Officer
Protara Therapeutics, Inc.
345 Park Avenue South, Third Floor
New York, New York 10010
Re:Protara Therapeutics, Inc.
Registration Statement on Form S-3
Filed May 2, 2024
File No. 333-279067
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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences