MeiraGTx Holdings plc

450 East 29th Street, 14th Floor

New York, New York 10016


August 9, 2023




Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell



MeiraGTx Holdings plc

Registration Statement on Form S-3 Filed on August 3, 2023

File No. 333-273675


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. 333-273675) 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