SecProbe.io

CORRESP
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    June 29, 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:  Alan Campbell

            Re:

            Amryt Pharma plc

            Registration Statement on Form F-4 (File No. 333-257099)

    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 July 1, 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