November 6, 2019

Matthew Kapusta
Chief Executive Officer
uniQure N.V.
Paasheuvelweg 25a
1105 BP Amsterdam
The Netherlands

       Re: uniQure N.V.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 28, 2019
           File No. 001-36294

Dear Mr. Kapusta:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Business, page 4

1.    You make several assertions regarding the safety and efficacy of certain
of your product
      candidates. For example, in your discussion on page 8 regarding an
ongoing Phase I/II
      study of AMT-060, you disclose that "the data demonstrated that AMT-060
continues to
      be safe and well-tolerated, with no new serious adverse events and no
development of
      inhibitors." In addition, in your discussion on page 11 of your
preclinical SCA3 program,
      you disclose that these preclinical studies "demonstrate that AMT-150
appears to be safe
      due to a lack of off-target activity." Safety and efficacy determinations
are solely within
      the authority of the FDA (or applicable foreign regulator). Please revise
your future
      filings to remove statements/inferences that your product candidates are
safe and/or
      effective. You may provide the objective results of the clinical trial in
relation to the
      stated end points and indicate whether the candidates were well
tolerated.
 Matthew Kapusta
uniQure N.V.
November 6, 2019
Page 2
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Research and development expenses, page 70

2.       Please revise your disclosure in future filings to quantify your
research and development
         expenses by product candidate. To the extent that you do not track
expenses by product
         candidate, please disclose as such.
        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.

      You may contact Lisa Vanjoske, Senior Staff Accountant at 202-551-3614 or
Angela
Connell, Accounting Branch Chief at 202-551-3426 if you have questions
regarding the
comments.



FirstName LastNameMatthew Kapusta                             Sincerely,
Comapany NameuniQure N.V.
                                                              Division of
Corporation Finance
November 6, 2019 Page 2                                       Office of Life
Sciences
FirstName LastName