0001213900-23-085377.txt : 20231213 0001213900-23-085377.hdr.sgml : 20231213 20231109190217 ACCESSION NUMBER: 0001213900-23-085377 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Protara Therapeutics, Inc. CENTRAL INDEX KEY: 0001359931 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 204580525 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 345 PARK AVENUE SOUTH STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 646-844-0337 MAIL ADDRESS: STREET 1: 345 PARK AVENUE SOUTH STREET 2: 3RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 FORMER COMPANY: FORMER CONFORMED NAME: ArTara Therapeutics, Inc. DATE OF NAME CHANGE: 20200110 FORMER COMPANY: FORMER CONFORMED NAME: PROTEON THERAPEUTICS INC DATE OF NAME CHANGE: 20060420 CORRESP 1 filename1.htm

Protara Therapeutics, Inc.

345 Park Avenue South, Third Floor

New York, NY 10010

November 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission,

Division of Corporation Finance,

Office of Life Sciences,

100 F. Street, N.E.,

Washington, D.C. 20549.

Re:

Protara Therapeutics, Inc.

Registration Statement on Form S-3

Filed November 3, 2023

File No. 333-275290

Request for Acceleration of Effective Date

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Protara Therapeutics, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and declare the Registration Statement effective as of 4:00 p.m., Eastern Time, on Tuesday, November 14, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests by telephone that such Registration Statement be declared effective.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Robert W. Downes at Sullivan & Cromwell LLP at (212) 558-4312 or by email (downesr@sullcrom.com).

Very truly yours,

Protara Therapeutics, Inc.

By:	/s/ Jesse Shefferman
	Name:	Jesse Shefferman
	Title:	President and Chief Executive Officer

cc:	Mary J. Grendell, General Counsel and Corporate Secretary, Protara Therapeutics, Inc.
	Robert W. Downes, Sullivan & Cromwell LLP