May 7, 2019

Elizabeth Barrett
Chief Executive Officer
UroGen Pharma Ltd.
499 Park Avenue
New York, NY 10014

       Re: UroGen Pharma Ltd.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 28, 2019
           File No. 001-38079

Dear Ms. Barrett:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the year ended December 31, 2018

Item 1. Business
Initial Clinical Results of UGN-101, page 11

1.    We note the serious adverse events described on page 12. It is not clear
from your
      disclosure whether you have described all serious adverse events related
to treatment with
      UGN-101. Please confirm that you will disclose all treatment-related
serious adverse
      events in all applicable future filings.
        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.
 Elizabeth Barrett
UroGen Pharma Ltd.
May 7, 2019
Page 2



       You may contact Keira Nakada at 202-551-3659 or Jim Rosenberg at
202-551-5679 with
any questions.



FirstName LastNameElizabeth Barrett                    Sincerely,
Comapany NameUroGen Pharma Ltd.
                                                       Division of Corporation
Finance
May 7, 2019 Page 2                                     Office of Healthcare &
Insurance
FirstName LastName