New York
Northern California
Washington DC
São Paulo
London
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Paris
Madrid
Tokyo
Beijing
Hong Kong
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Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
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212 450 6095 tel
212 450 6858 fax
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Re:
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GH Research PLC
Registration Statement on Form F-1
Filed June 4, 2021
File No. 333-256796
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Attn:
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Jenn Do, Staff Accountant
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Kevin Kuhar, Staff Accountant
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Jeffrey Kauten. Attorney-Advisor
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Mary Beth Breslin, Attorney-Advisor
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2 |
June 21, 2021
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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.
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cc: |
Theis Terwey, PD, Dr. Med., Chief Executive Officer, GH Research PLC
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