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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

Date
February 14, 2025
Author
ITERUM THERAPEUTICS PLC
Form
CORRESP
Company
Iterum Therapeutics plc (ITRM) (CIK 0001659323)

Letter

Re: Iterum Therapeutics plc

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

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

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CORRESP
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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