Correspondence 0001104659-23-129717 from MeiraGTx Holdings plc (MGTX) (CIK 0001735438) (MGTX)
MeiraGTx Holdings plc (MGTX) (CIK 0001735438)
Date: Dec. 27, 2023 · CIK: 0001735438 · Accession: 0001104659-23-129717
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File numbers found in text: 333-276183
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CORRESP
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MeiraGTx Holdings plc
450 East 29th Street, 14th Floor
New York, New York 10016
December 27, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Re:
MeiraGTx Holdings plc
Registration Statement on Form S-3
Filed December 21, 2023
File No. 333-276183
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. 333-276183) be accelerated by the Securities and Exchange Commission
to 4:30 p.m. Washington D.C. time on December 29, 2023 or as soon as practicable thereafter.
The Company requests that we be notified of such
effectiveness by a telephone call to Keith L. Halverstam of Latham & Watkins LLP at (212) 906-1761 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