<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001193125-21-269733</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000059478</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, nominal value 0.04 EUR per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>06/26/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001612940</issuerCik>
        <issuerName>ProQR Therapeutics N.V.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>N71542109</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>ZERNIKEDREEF 9</com:street1>
          <com:city>LEIDEN</com:city>
          <com:stateOrCountry>P7</com:stateOrCountry>
          <com:zipCode>2333 CK</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>ELI LILLY &amp; Co</reportingPersonName>
      <citizenshipOrOrganization>IN</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>21995880.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>21995880.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>21995880.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>15.6</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>ProQR Therapeutics N.V.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>ZERNIKEDREEF 9, LEIDEN, NETHERLANDS, 2333 CK</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Eli Lilly and Company</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Lilly Corporate Center
Indianapolis, Indiana 46285
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Eli Lilly and Company is an Indiana corporation</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>21,995,880</amountBeneficiallyOwned>
        <classPercent>15.6%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>21,995,880</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>N/A</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>21,995,880</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>N/A</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>ELI LILLY &amp; Co</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Christopher Anderson</signature>
        <title>Vice President - Leader of Corporate Securities and Assistant Corporate Secretary</title>
        <date>07/24/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
