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                          April 4, 2023

       Daniel de Boer
       Chief Executive Officer
       ProQR Therapeutics N.V.
       Zernikedreef 9
       2333 CK Leiden
       The Netherlands

                                                        Re: ProQR Therapeutics 
N.V.
                                                            Registration 
Statement on Form F-3
                                                            Filed March 29, 
2023
                                                            File No. 333-270943

       Dear Daniel de Boer:

              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 Arzhang 
Navai at 202-551-4676 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              James Xu