April 1, 2020

William S. Marshall
Chief Executive Officer
Miragen Therapeutics, Inc.
6200 Lookout Road
Boulder, CO 80301

       Re: Miragen Therapeutics, Inc.
           Registration Statement on Form S-3
           Filed March 26, 2020
           File No. 333-237413

Dear Mr. Marshall:

       This is to advise you that we have not reviewed and will not review your

        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 Paul Fischer at 202-551-3415 with any questions.


                                                            Division of
Corporation Finance
                                                            Office of Life
cc:    Brent D. Fassett, Esq.