August 24, 2020
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Margaret Schwartz
| Re: | Iterum Therapeutics plc |
| Registration Statement on Form S-1 |
| File No. 333-245661 |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iterum Therapeutics plc (the Registrant) hereby requests acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-245661) (the Registration Statement), so that it may become effective at 4:30 p.m., Eastern time, on August 26, 2020, or as soon as practicable thereafter.
| Very truly yours, | ||||
| ITERUM THERAPEUTICS PLC | ||||
| By: | /s/ Corey N. Fishman | |||
| Name: | Corey N. Fishman | |||
| Title: | Chief Executive Officer | |||