MeiraGTx Holdings plc

450 East 29th Street, 14th Floor

New York, New York 10016

 

August 9, 2023

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

 

Re:	MeiraGTx Holdings plc Registration Statement on Form S-3 Filed on August 3, 2023 File No. 333-273672

 

To whom it may concern:

 

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, MeiraGTx Holdings plc (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-273672) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on August 11, 2023 or as soon as practicable thereafter.

 

The Company requests that we be notified of such effectiveness by a telephone call to N. Danny Shulman of Latham & Watkins LLP at (212) 906-4510 and that such effectiveness also be confirmed in writing.

 

Very truly yours,
MeiraGTx Holdings plc
By:	/s/ Richard Giroux
	Richard Giroux
	Chief Operating Officers and Chief Financial Officer

 

cc:	Peter Handrinos, Latham & Watkins LLP
	Keith Halverstam, Latham & Watkins LLP
	N. Danny Shulman, Latham & Watkins LLP