United States securities and exchange commission logo

                          August 8, 2023

       Alexandria Forbes, Ph.D.
       President and Chief Executive Officer
       MeiraGTx Holdings plc
       450 East 29th Street, 14th Floor
       New York, New York 10016

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

       Dear Alexandria Forbes:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Alan
Campbell at 202-551-4224 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Keith Halverstam