UroGen Pharma Ltd.
499 Park Avenue
New York, NY 10022
VIA EDGAR
December 30, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Mary Beth Breslin
| Re: |
UroGen Pharma Ltd. | |
| Registration Statement on Form S-3 | ||
| File No. 333-235642 | ||
| Acceleration Request | ||
| Requested Date: Thursday, January 2, 2020 | ||
| Requested Time: 4:30 P.M. Eastern Time | ||
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, UroGen Pharma Ltd. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-235642) to become effective on January 2, 2020, at 4:30 p.m. Eastern Time, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact Charles J. Bair of Cooley LLP at (858) 550-6142 or Daniel I. Goldberg of Cooley LLP at (212) 479-6722. Thank you for your assistance with this matter.
Sincerely,
| UROGEN PHARMA LTD. | ||
| By: | /s/ Peter P. Pfreundschuh | |
| Peter P. Pfreundschuh | ||
| Chief Financial Officer | ||