VIA EDGAR

 

October 16, 2018

 

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

Re:                 Osmotica Pharmaceuticals plc (the “Company”)
Registration Statement on Form S-1 (File No. 333-227357)

 

Ladies and Gentlemen:

 

As representatives of the several underwriters of the Company’s proposed public offering of common stock, we hereby join the Company’s request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:00 p.m. (ET) on October 17, 2018, or as soon thereafter as is practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated October 1, 2018, through the date hereof:

 

Preliminary Prospectus dated October 1, 2018:

 

1,741 copies to prospective underwriters, institutional investors, dealers and others

 

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

[Remainder of Page Intentionally Left Blank]

 


 

Very truly yours,

 

 

 

As Representatives of the several Underwriters

 

 

 

JEFFERIES LLC

 

 

 

 

 

 

By:

/s/ Kevin Sheridan

 

 

Name:

Kevin Sheridan

 

 

Title:

Managing Director

 

 

 

 

 

BARCLAYS CAPITAL INC.

 

 

 

 

 

 

By:

/s/ Victoria Hale

 

 

Name:

Victoria Hale

 

 

Title:

Vice President

 

 

 

 

 

RBC CAPITAL MARKETS, LLC

 

 

 

 

 

 

By:

/s/ Jennifer Caruso

 

Name:

Jennifer Caruso

 

Title:

Managing Director

 

 

[Signature Page to Acceleration Request]