MEIRAGTX HOLDINGS

430 EAST 29^TH STREET, 10^TH FLOOR

NEW YORK, NY 10016

July 18, 2019

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sonia Bednarowski

Re: MEIRAGTX HOLDINGS PLC

Registration Statement on Form S-3 (Registration No. 333-232677)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 232677) (the “Registration Statement”) of MeiraGTx Holdings Plc (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on July 19, 2019, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Please contact Keith Halverstam of Latham & Watkins LLP, counsel to the Company, at (212) 906-1761, or in his absence, Peter Handrinos at (617) 948-6060, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Bruce Gottlieb, MeiraGTx Holdings Plc

Peter N. Handrinos, Latham & Watkins LLP

Keith Halverstam, Latham & Watkins LLP