February 14, 2025

VIA EDGAR SUBMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tamika Sheppard 

 

Re:

Iterum Therapeutics plc

Registration Statement on Form S-3

File No. 333-284774

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Iterum Therapeutics plc (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-284774), so that it may become effective at 4:30 p.m. Eastern time on February 19, 2025, or as soon thereafter as practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff.

 

Very truly yours,
ITERUM THERAPEUTICS PLC
By:  

/s/ Judith M. Matthews

Name:   Judith M. Matthews
Title:   Chief Financial Officer

 

cc:

Brian Johnson, Wilmer Cutler Pickering Hale and Dorr LLP