ITERUM THERAPEUTICS PLC
Fitzwilliam Court, 1st Floor
Leeson Close,
Dublin 2
Ireland
October 13, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Iterum Therapeutics plc
Registration Statement on Form S-3
File No. 333-267795
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Iterum Therapeutics plc (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-267795), so that it may become effective at 4:30 p.m. Eastern time on October 17, 2022, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.
Very truly yours,
ITERUM THERAPEUTICS PLC
By: /s/ Judith M. Matthews
Name: Judith M. Matthews
Title: Chief Financial Officer
cc: Brian Johnson, Wilmer Cutler Pickering Hale and Dorr LLP
