Correspondence 0001193125-24-180395 from Iterum Therapeutics plc (ITRM) (CIK 0001659323) (ITRM)
Iterum Therapeutics plc (ITRM) (CIK 0001659323)
Date: July 17, 2024 · CIK: 0001659323 · Accession: 0001193125-24-180395
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File numbers found in text: 333-280045
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CORRESP 1 filename1.htm CORRESP July 17, 2024 VIA EDGAR SUBMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Tim Buchmiller Re: Iterum Therapeutics plc Registration Statement on Form S-1 File No. 333-280045 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iterum Therapeutics plc hereby requests acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-280045), as amended, so that it may become effective at 4:30 p.m., Eastern time, on July 19, 2024, or as soon as practicable thereafter. Very truly yours, ITERUM THERAPEUTICS PLC By: /s/ Corey N. Fishman Name: Corey N. Fishman Title: Chief Executive Officer