January 23, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Attention: Russell Mancuso
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Presbia PLC |
Registration Statement on Form S-1
File No. 333-194713
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, as the representatives of the prospective underwriters of the above issue, hereby join in the request of Presbia PLC that the effectiveness of the Registration Statement on Form S-1 (Registration No. 333-194713) be accelerated so that the Registration Statement will become effective at 4:00 P.M. Eastern Time on January 27, 2015, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act of 1933, as amended, and in connection with the foregoing, please note that the underwriters have effected between January 15, 2015 and the date hereof approximately the following distribution of the preliminary prospectus:
314 to institutions;
0 to prospective underwriters; and
10 to others.
The undersigned, as the representative of the prospective underwriters of the above issue, hereby represents on behalf of the underwriters that the underwriters are acting in compliance and will act in compliance with the provisions of Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above proposed offering.
[Remainder of Page Intentionally Left Blank; Signature Page Follows]
| Very truly yours, | ||
| JEFFERIES LLC | ||
| JEFFERIES LLC | ||
| By: | /s/ Michael Robinson | |
| Name: | Michael Robinson | |
| Title: | Managing Director | |
