Correspondence 0001193125-25-027365 from Iterum Therapeutics plc (ITRM) (CIK 0001659323) (ITRM)
Iterum Therapeutics plc (ITRM) (CIK 0001659323)
Date: Feb. 14, 2025 · CIK: 0001659323 · Accession: 0001193125-25-027365
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File numbers found in text: 333-284774
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CORRESP 1 filename1.htm CORRESP February 14, 2025 VIA EDGAR SUBMISSION Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tamika Sheppard Re: Iterum Therapeutics plc Registration Statement on Form S-3 File No. 333-284774 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Iterum Therapeutics plc (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-284774), so that it may become effective at 4:30 p.m. Eastern time on February 19, 2025, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff. Very truly yours, ITERUM THERAPEUTICS PLC By: /s/ Judith M. Matthews Name: Judith M. Matthews Title: Chief Financial Officer cc: Brian Johnson, Wilmer Cutler Pickering Hale and Dorr LLP