August 6, 2020
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Jeffrey Gabor
| Re: | Iterum Therapeutics plc |
Iterum Therapeutics Bermuda Limited
Iterum Therapeutics International Limited
Iterum Therapeutics US Limited
Iterum Therapeutics US Holding Limited
Registration Statement on Form S-1
File No. 333-237326
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iterum Therapeutics plc, Iterum Therapeutics Bermuda Limited, Iterum Therapeutics International Limited, Iterum Therapeutics US Limited and Iterum Therapeutics US Holding Limited (collectively, the “Registrants”) hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-237326), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m., Eastern time, on August 10, 2020, or as soon as practicable thereafter.
| Very truly yours, | ||
ITERUM THERAPEUTICS PLC | ||
| By: | /s/ Corey N. Fishman | |
Name: Corey N. Fishman | ||
Title: Chief Executive Officer | ||
ITERUM THERAPEUTICS BERMUDA LIMITED | ||
| By: | /s/ Louise Barrett | |
Name: Louise Barrett | ||
Title: Director | ||
ITERUM THERAPEUTICS INTERNATIONAL LIMITED | ||
| By: | /s/ Louise Barrett | |
Name: Louise Barrett | ||
Title: Director | ||
ITERUM THERAPEUTICS US LIMITED | ||
| By: | /s/ Corey N. Fishman | |
Name: Corey N. Fishman | ||
Title: Chief Executive Officer | ||
ITERUM THERAPEUTICS US HOLDING LIMITED | ||
| By: | /s/ Corey N. Fishman | |
Name: Corey N. Fishman | ||
Title: Chief Executive Officer | ||
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