May 18, 2022
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: Margaret Schwartz
| Re: | Amryt Pharma plc |
| Registration Statement on Form F-3 (File No. 333-264869) |
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 May 20, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless the Company or its outside counsel, Gibson, Dunn & Crutcher LLP, requests 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 |