June 29, 2021
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: Alan Campbell
Re: | Amryt Pharma plc |
| Registration Statement on Form F-4 (File No. 333-257099) |
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 July 1, 2021, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request 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 |