Via Facsimile and U.S. Mail
Mail Stop 03-09

	January 25, 2005

Scott A. Ziegler, Esq.
Ziegler, Ziegler & Associates LLP
570 Lexington Avenue, 44th Floor
New York, New York 10022

Re:  	Amarin Corporation PLC
	Registration Statement on Form F-3, filed December 30, 2004
File No. 333-121760

Dear Mr. Ziegler:

	We have limited our review of the above referenced filing to
monitor only for the comments contained in this letter.  Where
indicated, we think you should revise your documents in response
to
these comments.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form F-3

Plan of Distribution, page 23

1. We note your statement that you "may authorize underwriters and
agents to solicit offers by certain institutions to purchase
securities pursuant to delayed delivery contracts providing for
payment and delivery on a future date."  As you have not
separately
registered the delayed delivery contracts, please provide us with
your analysis as to why you do not believe such contracts
constitute
a security within the meaning of
Section 2(a)(1) of the Securities Act.  In your analysis, please
indicate whether these contracts contain a definite fixed price
and
quantity term.   Please also indicate whether these contracts
contain
any "market outs."  Please be advised that we may consider the
existence of "market outs" or other conditions as one factor in
determining that such contracts are securities that require
separate
registration, with the following exceptions:
* the condition that the delayed delivery contract not violate
applicable law; and
* the condition allowing institutional investors to back out if
other
investors do not buy a certain threshold level of securities.

If you should determine that the delayed delivery contract is a
separate security, please ensure that these contracts are listed
in
the fee table to the registration statement.

2. Please disclose the terms of the delayed delivery contracts in
the
registration statement.


*    *    *    *

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

      Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging that:

* should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;

* the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

 	Please direct any questions to Anne Nguyen at (202) 942-2895,
Suzanne Hayes at (202) 942-1789, or me at (202) 942-1840.

         	               					Sincerely,




                	          					Jeffrey
Riedler
                           					Assistant
Director


??

??

??

??

Scott A. Ziegler, Esq.
Amarin Corporation PLC
January 25, 2005
Page 1