United States securities and exchange commission logo

                        December 27, 2023

       Robert Wollin
       General Counsel
       MeiraGTx Holdings plc
       450 East 29th Street, 14th Floor
       New York, New York 10016

                                                        Re: MeiraGTx Holdings
Statement on Form S-3
                                                            Filed December 21,
                                                            File No. 333-276183

       Dear Robert Wollin:

              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 Jimmy
McNamara at 202-551-7349 with any questions.


                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Peter Handrinos