United States securities and exchange commission logo

                             June 17, 2021

       Theis Terwey, PD, Dr. Med.
       Chief Executive Officer
       GH Research PLC
       28 Baggot Street Lower
       Dublin 2
       D02 NX43

                                                        Re: GH Research PLC
Statement on Form F-1
                                                            Filed June 4, 2021
                                                            File No. 333-256796

       Dear Dr. Terwey:

                                                        We have reviewed your
registration statement and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Form F-1 filed June 4, 2021

       Management's Discussion and Analysis, page 109
       Results of Operations, page 114

   1.                                                   We note the revised
disclosure presented in response to comment 9. For each period
                                                        presented in your
financial statements, please also revise to provide a breakdown of
                                                        research and
development expenses by the type or nature of expense.
               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.

                                                        Refer to Rules 460 and
461 regarding requests for acceleration. Please allow adequate
 Theis Terwey, PD, Dr. Med.
GH Research PLC
June 17, 2021
Page 2

time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Jenn Do at 202-551-3743 or Kevin Kuhar at 202-551-3662
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jeffrey Kauten at 202-551-3447 or Mary Beth Breslin at 202-551-3625
with any other

FirstName LastNameTheis Terwey, PD, Dr. Med.
                                                             Division of
Corporation Finance
Comapany NameGH Research PLC
                                                             Office of Life
June 17, 2021 Page 2
cc:       Yasin Keshvargar, Esq.
FirstName LastName