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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

AI Filing Summary & Sentiment

File numbers found in text: 001-38503

Date
June 27, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Iterum Therapeutics plc (ITRM) (CIK 0001659323)

Letter

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

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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