July 2, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn:  Suzanne Hayes and Christine Westbrook

Re: Amryt Pharma plc

Amendment No. 1 to Registration Statement on Form F-1 (File No. 333-239395)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Amryt Pharma plc (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to July 8, 2020, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time.  In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Boris Dolgonos at (212) 351-4046.

Sincerely,

AMRYT PHARMA PLC

/s/ Rory P. Nealon

Rory P. Nealon

Chief Financial Officer and

Chief Operating Officer

cc:	Joseph A. Wiley, Amryt Pharma plc
	John McEvoy, Amryt Pharma plc
	Boris Dolgonos, Gibson, Dunn & Crutcher LLP