VIA EDGAR

 

October 12, 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:

 

On October 5, 2018, we, as the representative of the several underwriters, filed a letter with the Securities and Exchange Commission via EDGAR requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-227357) so that it may be declared effective on October 10, 2018, at 4:00 p.m. (ET), or as soon thereafter as practicable. We hereby withdraw such acceleration request.

 

[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/ John Reed

 

Name:

John Reed

 

Title:

Managing Director

 

 

[Signature Page to Acceleration Request Withdrawal]