<SEC-DOCUMENT>0001193125-17-151637.txt : 20170601
<SEC-HEADER>0001193125-17-151637.hdr.sgml : 20170601
<ACCEPTANCE-DATETIME>20170501153503
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-151637
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UroGen Pharma Ltd.
		CENTRAL INDEX KEY:			0001668243
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9 HA'TA'ASIYA ST
		CITY:			RA'ANANA
		STATE:			L3
		ZIP:			4365007
		BUSINESS PHONE:		972 9 770 7601

	MAIL ADDRESS:	
		STREET 1:		9 HA'TA'ASIYA ST
		CITY:			RA'ANANA
		STATE:			L3
		ZIP:			4365007
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL" ALIGN="center"><B>UroGen Pharma Ltd. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL" ALIGN="center"><B>9 Ha&#146;Ta&#146;asiya Street </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL" ALIGN="center"><B>Ra&#146;anana
4365007, Israel </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:ARIAL"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL" ALIGN="right">May&nbsp;1, 2017
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">Mail Stop 4561 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%" VALIGN="top" ALIGN="left">Attention:</TD>
<TD ALIGN="left" VALIGN="top">Ms.&nbsp;Suzanne Hayes <BR>Mr.&nbsp;Joseph McCann <BR>Mr.&nbsp;Joshua Samples <BR>Mr.&nbsp;Mark Brunhofer <BR>Mr.&nbsp;James Rosenberg </TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>UroGen Pharma Ltd. <BR>Acceleration Request for Registration Statement on Form F-1 <BR>File No.&nbsp;333-217201 </B></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:3%; font-size:9.5pt; font-family:ARIAL">Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the &#147;<B>Act</B>&#148;), UroGen Pharma Ltd. (the &#147;<B>Company</B>&#148;) hereby requests that the effective date of the above-referenced registration statement (the &#147;<B>Registration Statement</B>&#148;) be
accelerated to May&nbsp;3, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Cooley 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 responsibilities under the Act. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:3%; font-size:9.5pt; font-family:ARIAL">Once the Registration Statement
is effective, please orally confirm the event with our counsel, Cooley LLP, by calling Joshua A. Kaufman at (212)&nbsp;479-6495, or in his absence, Barbara H. Bispham at (212)&nbsp;479-6727. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:3%; font-size:9.5pt; font-family:ARIAL">If you have any questions regarding this request, please contact Joshua A. Kaufman of Cooley LLP at
(212)&nbsp;479-6495 or Barbara Bispham of Cooley LLP at (212)&nbsp;479-6727. Thank you for your assistance with this matter. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">Sincerely,</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3">UROGEN PHARMA LTD.</TD></TR>
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<TD HEIGHT="27" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:9.5pt; font-family:ARIAL">/s/ Ron Bentsur</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9.5pt; font-family:ARIAL">Ron Bentsur</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:9.5pt; font-family:ARIAL">Chief Executive Officer</P></TD></TR>
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<TD VALIGN="top">cc:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Ron Bentsur, <I>UroGen Pharma Ltd.</I></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Joshua A. Kaufman, <I>Cooley LLP</I></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Divakar Gupta, <I>Cooley LLP</I></TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Daniel I. Goldberg,<I> Cooley LLP</I></TD></TR>
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