United States securities and exchange commission logo November 10, 2021 Daniel de Boer Chief Executive Officer ProQR Therapeutics N.V. Zernikedreef 9 2333 CK Leiden The Netherlands Re: ProQR Therapeutics N.V. Registration Statement on Form F-3 Filed November 4, 2021 File No. 333-260775 Dear Mr. de Boer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: James Xu, Esq.