Ascendis Pharma A/S
Tuborg Boulevard 5
DK-2900 Hellerup, Denmark
November 29, 2017
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Frank Wyman |
| Lisa Vanjoske |
| Re: | Ascendis Pharma A/S |
| Form 20-F for the Year Ended December 31, 2016 |
| Filed March 22, 2017 |
| File No. 001-36815 |
Ladies and Gentlemen:
This letter is to confirm the receipt of your letter dated November 21, 2017 (the “SEC Comment Letter”) regarding the Annual Report on Form 20-F for the year ended December 31, 2016 of Ascendis Pharma A/S (the “Company”). The Company plans to provide you with a response to the SEC Comment Letter on or before December 20, 2017.
If you have any questions regarding the foregoing, please call Mark V. Roeder of Latham & Watkins LLP at (650) 463-3043 or the undersigned at (650) 422-3594.
| Very truly yours, |
| /s/ Scott T. Smith |
| Scott T. Smith |
| Senior Vice President, Chief Financial Officer |
| cc: | Michael Wolff Jensen |
| Mark V. Roeder |