April 1, 2020 William S. Marshall Chief Executive Officer Miragen Therapeutics, Inc. 6200 Lookout Road Boulder, CO 80301 Re: Miragen Therapeutics, Inc. Registration Statement on Form S-3 Filed March 26, 2020 File No. 333-237413 Dear Mr. Marshall: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brent D. Fassett, Esq.