SEC Company Response from XORTX Therapeutics (XRTX) — Feb 12, 2026
XORTX Therapeutics Inc.
Date: Feb. 12, 2026 · CIK: 0001729214 · Accession: 0001104659-26-014490
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File numbers found in text: 333-290512
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CORRESP 1 filename1.htm XORTX THERAPEUTICS INC. 3710 – 33rd Street NW Calgary, Alberta, T2L 2M1 Canada VIA EDGAR February 12, 2026 Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attn: Chris Edwards Re: XORTX THERAPEUTICS INC. Registration Statement on Form F-1 (File No. 333-290512) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, XORTX Therapeutics Inc., Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:15 p.m. Eastern time, on Tuesday, February 17, 2026, or as soon as practicable thereafter. The Company hereby authorizes Alexander T. Yarbrough or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Yarbrough at (704) 998-4077. Thank you for your assistance in this matter. Sincerely, XORTX Therapeutics Inc. /s/ Allen Davidoff Name: Allen Davidoff Title: Chief Executive Officer cc (via email): Thomas M. Rose, Troutman Pepper Locke LLP Alexander T. Yarbrough, Troutman Pepper Locke LLP Ross Carmel, Sichenzia Ross Ference Carmel LLP Thiago Spercel, Sichenzia Ross Ference Carmel LLP