United States securities and exchange commission logo December 21, 2020 Jason A. Leverone Chief Financial Officer Miragen Therapeutics Inc. 6200 Lookout Road Boulder, Colorado 80301 Re: Miragen Therapeutics Inc. Registration Statement on Form S-3 Filed December 15, 2020 File No. 333-251367 Dear Mr. Leverone: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brent D. Fassett, Esq.