Correspondence 0001213900-24-040390 from Protara Therapeutics, Inc. (TARA) (CIK 0001359931) (TARA)
Protara Therapeutics, Inc. (TARA) (CIK 0001359931)
Date: May 7, 2024 · CIK: 0001359931 · Accession: 0001213900-24-040390
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File numbers found in text: 333-279067
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Protara
Therapeutics, Inc.
345
Park Avenue South, Third Floor
New
York, NY 10010
May
7, 2024
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 May 2, 2024
File No. 333-279067
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 Thursday, May 9, 2024, 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/
Patrick Fabbio
Name:
Patrick Fabbio
Title:
Chief Financial Officer
cc:
Mary J. Grendell,
General Counsel and Corporate Secretary, Protara Therapeutics, Inc.
Robert W. Downes, Sullivan
& Cromwell LLP