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Protara Therapeutics, Inc.

1 Little West 12th Street

New York, New York 10014

(646) 844-0337


December 15, 2020


Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Abby Adams


Re:   Protara Therapeutics, Inc.
    Registration Statement on Form S-3
    File No. 333-251224
    Acceleration Request
    Requested Date: Friday, December 18, 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, Protara Therapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-251224) (the “Registration Statement”) to become effective at 4:30 p.m. Eastern Time on Friday, December 18, 2020, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

Once the Registration Statement has been declared effective, please orally confirm that event with Ryan S. Sansom of Cooley LLP, at (617) 937-2335 or Karen Elizabeth Deschaine of Cooley LLP at (858) 550-6088.


Protara Therapeutics, Inc.


By: /s/ Blaine Davis    
  Blaine Davis    
  Chief Financial Officer