Correspondence 0001193125-22-291878 from UroGen Pharma Ltd. (URGN) (CIK 0001668243) (URGN)
UroGen Pharma Ltd. (URGN) (CIK 0001668243)
Date: Nov. 23, 2022 · CIK: 0001668243 · Accession: 0001193125-22-291878
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File numbers found in text: 333-268398
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CORRESP 1 filename1.htm CORRESP UroGen Pharma Ltd. 400 Alexander Park Drive, 4th Floor Princeton, New Jersey 08540 VIA EDGAR November 23, 2022 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Ada D. Sarmento Re: UroGen Pharma Ltd. Registration Statement on Form S-3 File No. 333-268398 Acceleration Request Requested Date: Tuesday, November 29, 2022 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, UroGen Pharma Ltd. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-268398) (the “Registration Statement”) to become effective on November 29, 2022, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Charles J. Bair of Cooley LLP at (858) 550-6142 or Asa M. Henin of Cooley LLP at (858) 550-6104. Thank you for your assistance with this matter. Sincerely, UROGEN PHARMA LTD. By: /s/ Don Kim Don Kim Chief Financial Officer