SecProbe.io

CORRESP
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Proteon Therapeutics, Inc.

200 West Street

(781) 890-0102

January 8, 2016

Via EDGAR and Facsimile

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Suzanne Hayes

    RE:
    Proteon Therapeutics, Inc.

    Registration Statement on Form S-3

    SEC File No. 333-207965

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of
1933, as amended, Proteon Therapeutics, Inc., a Delaware corporation (the “Company”), hereby requests that the
effectiveness of the Company’s above-referenced Registration Statement on Form S-3, as amended (the “Registration
Statement”), be accelerated to 4:00 p.m. Eastern Time, on January 12, 2016 or as soon as practicable thereafter,
unless you are orally or in writing notified to the contrary by the Company prior to such date and time. In the event you are orally
notified, you will be contacted either by me, or William S. Perkins or Julio E. Vega of Morgan, Lewis & Bockius LLP.

The Company hereby acknowledges that:

 · should the Securities and Exchange Commission (the “Commission”) or the staff
(the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

 · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and

 · the Company may not assert Staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding this
request, please do not hesitate to contact William S. Perkins at (617) 951-8574 of Morgan, Lewis & Bockius LLP, counsel to
the Company.

Please contact William S. Perkins as soon as
the Registration Statement has been declared effective.

    Sincerely,

    PROTEON THERAPEUTICS, INC.

    /s/ George A. Eldridge

    Name:
    George A. Eldridge

    Title:
    Senior Vice President, Chief Financial
 Officer, Treasurer and Secretary

    cc:
    Alla Berenshteyn, U.S. Securities and Exchange Commission

    Dean Profis, Proteon Therapeutics, Inc.

    Julio E. Vega, Morgan, Lewis & Bockius LLP

    William S. Perkins, Morgan, Lewis & Bockius LLP

    Christina Bailey, Morgan, Lewis & Bockius LLP