ARCTURUS THERAPEUTICS LTD.
ARCTURUS THERAPEUTICS HOLDINGS, INC.
10628 SCIENCE CENTER DRIVE, SUITE 250
SAN DIEGO, CA 92121
April 11, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Arcturus Therapeutics Ltd. |
Arcturus Therapeutics Holdings, Inc.
Registration Statement on FormS-4
FileNo. 333-230353
Ladies and Gentlemen:
Arcturus Therapeutics Ltd. and Arcturus Therapeutics Holdings, Inc. hereby request, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 4:00 p.m., Eastern Time, on Friday, April 12, 2019, or as soon thereafter as practicable.
| Very truly yours, | ||
| ARCTURUS THERAPEUTICS LTD. | ||
| By: | /s/ Joseph E. Payne | |
| Joseph E. Payne | ||
| President and Chief Executive Officer | ||
| ARCTURUS THERAPEUTICS HOLDINGS, INC. | ||
| By: | /s/ Joseph E. Payne | |
| Joseph E. Payne | ||
| President and Chief Executive Officer | ||
