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                        May 7, 2024

       Jesse Shefferman
       President and Chief Executive Officer
       Protara Therapeutics, Inc.
       345 Park Avenue South, Third Floor
       New York, New York 10010

                                                        Re: Protara
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed May 2, 2024
                                                            File No. 333-279067

       Dear Jesse Shefferman:

              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 Jimmy
McNamara at 202-551-7349 with any questions.




                        Sincerely,


                        Division of Corporation Finance

                        Office of Life Sciences