SecProbe.io

CORRESP
1
filename1.htm

  January 8, 2021

  VIA EDGAR

  U.S. Securities and Exchange Commission

  Division of Corporation Finance

  Office of Life Sciences

  100 F Street, N.E.

  Washington, D.C. 20549

  Attn:  Margaret Schwartz

          Re:

          Amryt Pharma plc

          Registration Statement on Form F-1 (File No. 333-251985)

  Ladies and Gentlemen:

  Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Amryt Pharma plc (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the
    “Registration Statement”) be accelerated to January 11, 2021, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be
    declared effective at some other time.  In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

  Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Boris Dolgonos at (212) 351-4046.

          Sincerely,

          AMRYT PHARMA PLC

          /s/ Rory P. Nealon

          Rory P. Nealon

          Chief Financial Officer and

          Chief Operating Officer

          cc:

          Joseph A. Wiley, Amryt Pharma plc

          John McEvoy, Amryt Pharma plc

          Boris Dolgonos, Gibson, Dunn & Crutcher LLP