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SEC Company Response from Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA) — May 21, 2020

Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: May 21, 2020 · CIK: 0001359931 · Accession: 0001213900-20-013216

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File numbers found in text: 333-238273

Date
May 21, 2020
Author
By
Form
CORRESP
Company
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)

Letter

Protara Therapeutics, Inc.

1 Little West 12th Street

New York, New York 10014

(646) 844-0337

May 21, 2020

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Abby Adams

Re: Protara Therapeutics, Inc.

Registration Statement on Form S-3

File No. 333-238273

Acceleration Request

Requested Date: Tuesday, May 26,

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Protara Therapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-238273) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on Tuesday, May 26, 2020, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

Once the Registration Statement has been declared effective, please orally confirm that event with Ryan S. Sansom of Cooley LLP, at (617) 937-2335 or Karen Elizabeth Deschaine of Cooley LLP at (858) 550-6088.

Sincerely,
Protara Therapeutics, Inc.

Show Raw Text
CORRESP
1
filename1.htm

Protara Therapeutics, Inc.

1 Little West 12th Street

New York, New York 10014

(646) 844-0337

May 21, 2020

Via
Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Abby Adams

    Re:
    Protara Therapeutics, Inc.

Registration Statement
on Form S-3

File No. 333-238273

Acceleration Request

Requested Date:	Tuesday, May 26,
2020

Requested
Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the
Securities Act of 1933, as amended, Protara Therapeutics, Inc. (the “Registrant”) hereby requests that
the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3
(File No. 333-238273) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on
Tuesday, May 26, 2020, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order
verifying the effective date.

Once the Registration Statement has
been declared effective, please orally confirm that event with Ryan S. Sansom of Cooley LLP, at (617) 937-2335 or Karen Elizabeth
Deschaine of Cooley LLP at (858) 550-6088.

Sincerely,

Protara Therapeutics, Inc.

    By:
    /s/ Blaine Davis

Blaine Davis

Chief Financial Officer