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
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CORRESP 1 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