July 18, 2019 Alexandria Forbes Chief Executive Officer MeiraGTx Holdings plc 430 East 29th Street, 10th Floor New York, NY 10016 Re: MeiraGTx Holdings plc Registration Statement on Form S-3 Filed July 17, 2019 File No. 333-232677 Dear Dr. Forbes: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance