United States securities and exchange commission logo December 17, 2020 Lee Rauch Chief Executive Officer Miragen Therapeutics, Inc. 6200 Lookout Road Boulder, CO 80301 Re: Miragen Therapeutics, Inc. Preliminary Proxy Statement on Schedule 14A Filed November 20, 2020 File No. 001-36483 Dear Ms. Rauch: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ryan Murr, Esq.