Nightstar Therapeutics plc
10 Midford Place, 2nd Floor
London W1T 5BJ United Kingdom
September 25, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nightstar Therapeutics plc |
Registration Statement on Form F-1 |
File No. 333-227520 |
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Nightstar Therapeutics plc hereby requests acceleration of the effective date of its Registration Statement on Form F-1 (File No. 333-227520), as amended, so that it may become effective at 5:00 p.m. Eastern time on September 27, 2018, or as soon thereafter as practicable.
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Very truly yours,
| Nightstar Therapeutics plc | ||
| By: | /s/ Bryan Yoon | |
Name: Title: | Bryan Yoon General Counsel and Secretary | |
[Signature Page to Acceleration Request]
