July 17, 2024

VIA EDGAR SUBMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Attention:

Tim Buchmiller

Re:	Iterum Therapeutics plc

Registration Statement on Form S-1

File No. 333-280045

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Iterum Therapeutics plc hereby requests acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-280045), as amended, so that it may become effective at 4:30 p.m., Eastern time, on July 19, 2024, or as soon as practicable thereafter.