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SEC Company Response from Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA) — Nov 9, 2023

Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: Nov. 9, 2023 · CIK: 0001359931 · Accession: 0001213900-23-085377

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File numbers found in text: 333-275290

Date
November 9, 2023
Author
Jesse Shefferman
Form
CORRESP
Company
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)

Letter

Protara Therapeutics, Inc.

345 Park Avenue South, Third Floor

New York, NY 10010

November 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission,

Division of Corporation Finance,

Office of Life Sciences,

100 F. Street, N.E.,

Washington, D.C. 20549.

Re: Protara Therapeutics, Inc.

Registration Statement on Form S-3

Filed November 3, 2023

File No. 333-275290

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Protara Therapeutics, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on Tuesday, November 14, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests by telephone that such Registration Statement be declared effective.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Robert W. Downes at Sullivan & Cromwell LLP at (212) 558-4312 or by email (downesr@sullcrom.com).

Very truly yours,
Protara Therapeutics, Inc.

Show Raw Text
CORRESP
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filename1.htm

Protara Therapeutics, Inc.

345 Park Avenue South, Third Floor

New York, NY 10010

November 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission,

Division of Corporation Finance,

Office of Life Sciences,

100 F. Street, N.E.,

Washington, D.C. 20549.

 Re: Protara Therapeutics, Inc.

Registration Statement on Form S-3

Filed November 3, 2023

File No. 333-275290

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Protara Therapeutics, Inc. (the “Company”) hereby requests that the Securities and Exchange
Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3
(the “Registration Statement”), and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on
Tuesday, November 14, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Sullivan
& Cromwell LLP, requests by telephone that such Registration Statement be declared effective.

It would be appreciated if, as soon as the Registration
Statement is declared effective, you would so inform Robert W. Downes at Sullivan & Cromwell LLP at (212) 558-4312 or by email (downesr@sullcrom.com).

    Very truly yours,

    Protara Therapeutics, Inc.

    By:
    /s/ Jesse Shefferman

    Name:
    Jesse Shefferman

    Title:
    President and Chief Executive Officer

    cc:
    Mary J. Grendell, General Counsel and Corporate Secretary, Protara Therapeutics, Inc.

    Robert W. Downes, Sullivan & Cromwell LLP