United States securities and exchange commission logo September 12, 2023 Jason Smith General Counsel UroGen Pharma Ltd. 400 Alexander Park Drive 4th Floor Princeton, NJ 08540 Re: UroGen Pharma Ltd. Registration Statement on Form S-3 Filed September 8, 2023 File No. 333-274423 Dear Jason Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Tamika N. Sheppard at (202) 551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Asa Henin