TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 13, 2022 Cory Fishman President and Chief Executive Officer Iterum Therapeutics PLC 200 South Wacker Dr., 31st Floor Chicago, IL 60606 Re: Iterum Therapeutics PLC Registration Statement on Form S-3 Filed October 7, 2022 File No. 333-267795 Dear Cory 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian Johnson, Esq.