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SEC Company Response from Protara Therapeutics, (TARA) — May 20, 2026

Protara Therapeutics, Inc.
Date: May 20, 2026 · CIK: 0001359931 · Accession: 0001213900-26-059250

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File numbers found in text: 333-295862

Date
May 20, 2026
Author
/s/ Patrick Fabbio
Form
CORRESP
Company
Protara Therapeutics, Inc.

Letter

Protara Therapeutics, Inc.

345 Park Avenue South, 3rd Floor

New York, NY, 10010

May 20, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Protara Therapeutics, Inc.

Registration Statement on Form S-3

Filing Date May 14, 2026

File No. 333-295862

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Protara Therapeutics, Inc. (the " Company ") hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (the " Registration Statement "), File No. 333-295862, to 9:30 a.m., Eastern Time, on May 22, 2026, or as soon thereafter as practicable.

Please contact Jennifer Lee of Kirkland & Ellis LLP, counsel to the Company, at (212) 446-4800 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
/s/ Patrick Fabbio

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CORRESP
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 filename1.htm

 Protara Therapeutics, Inc.

 345 Park Avenue South, 3rd Floor

 New York, NY, 10010

 May 20, 2026

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 Protara Therapeutics, Inc.

 Registration Statement on Form S-3

 Filing Date May 14, 2026

 File No. 333-295862

 REQUEST FOR ACCELERATION OF EFFECTIVENESS

 Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Protara Therapeutics, Inc. (the " Company ") hereby requests acceleration of the effective date of its Registration Statement
on Form S-3 (the " Registration Statement "), File No. 333-295862, to 9:30 a.m., Eastern Time, on May 22, 2026, or as
soon thereafter as practicable.

 Please contact Jennifer Lee of Kirkland & Ellis LLP, counsel to
the Company, at (212) 446-4800 as soon as the Registration Statement has been declared effective, or if you have any other questions or
concerns regarding this matter.

 Sincerely,

 /s/ Patrick Fabbio

 Patrick Fabbio

 Chief Financial Officer