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                       May 4, 2023

       Richard Giroux
       Chief Financial Officer
       MeiraGTx Holdings plc
       450 East 29th Street, 14th Floor
       New York, NY 10016

                                                        Re: MeiraGTx Holdings
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed March 14,
                                                            File No. 001-38520

       Dear Richard Giroux:

              We have completed our review of your filing. 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.


                       Division of Corporation Finance

                       Office of Life Sciences