SecProbe.io

CORRESP
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      May 18, 2022

      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-3 (File No. 333-264869)

      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 May 20, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless the Company or its outside counsel, Gibson, Dunn & Crutcher LLP, requests 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