SEC Comment Letter 0000000000-23-006835 to Iterum Therapeutics plc (ITRM) (CIK 0001659323) (ITRM)
Iterum Therapeutics plc (ITRM) (CIK 0001659323)
Date: June 27, 2023 · CIK: 0001659323 · Accession: 0000000000-23-006835
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File numbers found in text: 001-38503
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United States securities and exchange commission logo
June 27, 2023
Judith Matthews
Chief Financial Officer
Iterum Therapeutics plc
Fitzwilliam Court, 1st Floor
Leeson Close
Dublin 2, Ireland
Re:Iterum Therapeutics plc
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 16, 2023
File No. 001-38503
Dear Judith Matthews:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences