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Correspondence 0001104659-23-089293 from MeiraGTx Holdings plc (MGTX) (CIK 0001735438) (MGTX)

MeiraGTx Holdings plc (MGTX) (CIK 0001735438)
Date: Aug. 9, 2023 · CIK: 0001735438 · Accession: 0001104659-23-089293

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File numbers found in text: 333-273672

Date
August 9, 2023
Author
MeiraGTx Holdings plc
Form
CORRESP
Company
MeiraGTx Holdings plc (MGTX) (CIK 0001735438)

Letter

MeiraGTx Holdings plc

450 East 29th Street, 14th Floor

New York, New York 10016

August 9, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

Re:

MeiraGTx Holdings plc

Registration Statement on Form S-3 Filed on August 3,

File No. 333-273672

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, MeiraGTx Holdings plc (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-273672) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on August 11, 2023 or as soon as practicable thereafter.

The Company requests that we be notified of such effectiveness by a telephone call to N. Danny Shulman of Latham & Watkins LLP at (212) 906-4510 and that such effectiveness also be confirmed in writing.

Very truly yours,
MeiraGTx Holdings plc

Show Raw Text
CORRESP
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MeiraGTx Holdings plc

450 East 29th Street, 14th Floor

New York, New York 10016

August 9, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

    Re:

    MeiraGTx Holdings plc

    Registration Statement on Form S-3 Filed on August 3,
    2023

    File No. 333-273672

To whom it may concern:

Pursuant to Rule 461(a) under the Securities
Act of 1933, as amended, MeiraGTx Holdings plc (the “Company”) hereby respectfully requests that the effective
date of the Company’s Registration Statement on Form S-3 (File No. 333-273672) be accelerated by the Securities and Exchange
Commission to 4:30 p.m. Washington D.C. time on August 11, 2023 or as soon as practicable thereafter.

The Company requests that we be notified of such
effectiveness by a telephone call to N. Danny Shulman of Latham & Watkins LLP at (212) 906-4510 and that such effectiveness also
be confirmed in writing.

    Very truly yours,

    MeiraGTx Holdings plc

    By:
    /s/ Richard Giroux

    Richard Giroux

    Chief Operating Officers and Chief Financial Officer

    cc:
    Peter Handrinos, Latham & Watkins LLP

    Keith Halverstam, Latham & Watkins LLP

    N. Danny Shulman, Latham & Watkins LLP