TEXT-EXTRACT 2 filename2.txt July 10, 2019 Corey N. Fishman President and Chief Executive Officer Iterum Therapeutics plc 200 South Wacker Dr., Suite 2550 Chicago, IL 60606 Re: Iterum Therapeutics plc Registration Statement on Form S-3 Filed July 5, 2019 File No. 333-232569 Dear Mr. Fishman: 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 Joseph McCann at (202) 551-6262 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance