CORRESP

ARCTURUS THERAPEUTICS LTD.

ARCTURUS THERAPEUTICS HOLDINGS, INC.

10628 SCIENCE CENTER DRIVE, SUITE 250

SAN DIEGO, CA 92121

April 11, 2019

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Arcturus Therapeutics Ltd.

Arcturus Therapeutics Holdings, Inc.

Registration Statement on Form S-4

File No. 333-230353

Ladies and Gentlemen:

Arcturus Therapeutics Ltd. and Arcturus Therapeutics Holdings, Inc. hereby request, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 4:00 p.m., Eastern Time, on Friday, April 12, 2019, or as soon thereafter as practicable.

 

Very truly yours,
ARCTURUS THERAPEUTICS LTD.
By:   /s/ Joseph E. Payne
Joseph E. Payne
President and Chief Executive Officer
ARCTURUS THERAPEUTICS HOLDINGS, INC.
By:   /s/ Joseph E. Payne
Joseph E. Payne
President and Chief Executive Officer