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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

Date
February 12, 2026
Author
/s/ Allen Davidoff
Form
CORRESP
Company
XORTX Therapeutics Inc.

Letter

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.

Show Raw Text
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