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                             May 5, 2020

       Joseph A. Wiley
       Chief Executive Officer
       Amryt Pharma plc
       Dept 920a 196 High Road, Wood Green
       London, United Kingdom N22 8HH

                                                        Re: Amryt Pharma plc
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted April 21,
2020
                                                            CIK No. 0001783010

       Dear Dr. Wiley:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form F-1 Filed April
21, 2020

       Pro Forma Financial Information, page 67

   1.                                                   In your introductory
paragraph, please add a description of the transaction in which you
                                                        acquired Aegerion,
refer to Rule 11-02(b)(2) of Regulation S-X.
   2.                                                   In consideration of
Rule 11-02(b)(7) of Regulation S-X, please revise the pro forma
                                                        information and
footnotes to address the following:

                                                            Present historical
basic and diluted per share data based on continuing operations and
                                                            pro forma basic and
diluted per share data on the face of the pro forma statement of
                                                            loss;
                                                            Include the number
of shares used to compute per share data, as outstanding shares
 Joseph A. Wiley
Amryt Pharma plc
May 5, 2020
Page 2
              used in the calculation are affected by the transactions included
in the pro forma
              financial statements; and
              Calculate the weighted average number of shares outstanding
during the period to
              give effect to the shares issued had the transaction taken place
at the beginning of the
              period presented.
Business
Our Product Candidates
AP101 for the Treatment of Severe EB
Phase 3 Trials in Partial Thickness Wounds, page 98

3.       We note your response to comment 2. Please expand your discussion to
provide investors
         with appropriate context as referenced in your response, for example,
that study results
         should be evaluated with caution due to differences in study design
and patient population
         disease characteristics.
Intellectual Property
University College Dublin In-License Agreement, page 106

4.       We note your response to comment 9, which we reissue in part. We note
your disclosure
         that under the University College Dublin In-License Agreement, the
agreement continues
         on a product-by-product or country-by-country basis until the later of
(a) the expiration of
         the last valid claim of patent rights, (b) the expiration of orphan
drug exclusivity, or (c) 15
         years after the commercial sale of the first product. Please expand
your disclosure to
         provide the patent expiry and orphan drug exclusivity period
applicable under this term.
Note 6. Business combinations and asset acquisitions
Contingent Value Rights, page F-25

5.       We note that you issued Contingent Value Rights ("CVRs") pursuant to
which up to $85
         million may become payable to shareholders and optionholders if
certain approval and
         revenue milestones are met in relation to AP101. We also noted the
CVRs were
         contingent on the successful completion of the Aegerion acquisition.
Please address the
         following:

          Describe to us in detail how the CVRs were accounted for in the
consolidated
          financial statements upon issuance and at period end, including the
specific balance
          sheet and income statement accounts impacted.
         Discuss how the $1.5 million non-cash finance charge and the $3.8
million pro forma
          adjustment (g) on page 68 were calculated and what the charge
represents.
FirstName LastNameJoseph A. Wiley of reporting the CVRs as part of the Aegerion
purchase
         Tell us your consideration
Comapany price as contingent consideration and provide the authoritative
accounting literature
          NameAmryt Pharma plc
May 5, 2020 Pagesupports the presentation as a shareholder distribution.
          which 2
FirstName LastName
 Joseph A. Wiley
FirstName LastNameJoseph A. Wiley
Amryt Pharma plc
Comapany NameAmryt Pharma plc
May 5, 2020
Page 3
May 5, 2020 Page 3
FirstName LastName
       You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar at
202-551-3662 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Christine Westbrook at 202-551-5019 or Suzanne Hayes at 202-551-3675
with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:      Boris Dolgonos, Esq.