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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on March 11, 2021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333- &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Protara Therapeutics, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of registrant as specified in
  its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.5pt; text-align: center; vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; vertical-align: top; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>20-4580525</B></FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0.25pt; vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="padding: 0.25pt; text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>345 Park Avenue South, Third Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10010</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)
  (Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amended and Restated 2014 Equity Incentive
  Plan, as amended</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2014 Employee Stock Purchase Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plans)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jesse Shefferman</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>President and Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Protara Therapeutics, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>345 Park Avenue South, Third Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10010</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(646) 844-0337</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code,
  of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: top; width: 49%; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jesse Shefferman</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Ryan S. Sansom, Esq.</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Protara Therapeutics, Inc.</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Karen E. Deschaine, Esq.</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">345 Park Avenue South, Third Floor</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Cooley LLP</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">New York, NY 10010</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4401 Eastgate Mall</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(646) 844-0337</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">San Diego, California 92121</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(858) 550-6000</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 18%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
      accelerated filer</FONT></TD>
      <TD STYLE="width: 45%; padding: 0.25pt; font-size: 10pt">&#9744;</TD>
      <TD STYLE="width: 22%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer</FONT></TD>
      <TD STYLE="width: 15%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
      filer</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
      reporting company</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
      growth company</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&#9744;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act.&nbsp;&#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold">Title of Securities to be Registered</TD><TD STYLE="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Amount to be<BR> Registered (1)</TD><TD STYLE="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Proposed<BR>
   Maximum<BR> Offering<BR> Price per<BR>
   Share (4)</TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Proposed<BR>
   Maximum<BR> Aggregate<BR> Offering<BR>
   Price (4)</TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Amount of<BR> Registration<BR>
   Fee</TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 47%; text-align: left; padding-bottom: 1.5pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: -10pt"><B>Amended
                                           and Restated 2014 Equity Incentive Plan, as amended </B>(Common stock, $0.001 par value
                                           per share)</P></TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 16%; text-align: center; padding-bottom: 1.5pt">812,889 shares (2)</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">13.89</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">11,291,028.21</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">1,231.85</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; padding-bottom: 1.5pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-indent: -10pt"><B>2014 Employee Stock
                                                          Purchase Plan</B> (Common stock, $0.001 par value per share)</P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt">7,025 shares (3)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">13.89</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">97,577.25</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">10.65</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; font-weight: bold; padding-bottom: 4pt; vertical-align: top">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding-bottom: 4pt">819,914 shares</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">11,388,605.46</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,242.50</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), this Registration Statement shall also cover any additional shares
  of Protara Therapeutics, Inc.&rsquo;s (the &ldquo;<B><I>Registrant</I></B>&rdquo;) common stock, par value $0.001 per share (&ldquo;<B><I>Common
  Stock</I></B>&rdquo;) that become issuable under the above-named plans by reason of any stock dividend, stock split, recapitalization
  or any other similar transaction effected without receipt of consideration which results in an increase in the number of the Registrant&rsquo;s
  outstanding shares of Common Stock.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">Represents additional shares of Common Stock reserved for
  future grant under the Amended and Restated 2014 Equity Incentive Plan, as amended (the &ldquo;<B><I>EIP</I></B>&rdquo;) as a
  result of the automatic increase in shares reserved thereunder on <FONT STYLE="background-color: white">January 1, 2021 pursuant
  to an &ldquo;evergreen&rdquo; provision contained in the EIP. Pursuant to such provision, the EIP provides that an additional
  number of shares will automatically be added annually to the shares authorized for issuance under the EIP on January 1 of each
  calendar year in an amount equal to (a) 4% of the total number of shares of the Registrant&rsquo;s Stock (as defined in the EIP)
  outstanding as of the end of the immediately preceding fiscal year; or (b)</FONT> such lesser number of shares of Common Stock
  as is determined by the Registrant&rsquo;s board of directors (the &ldquo;<B><I>Board</I></B>&rdquo;) for the applicable year.</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: left">Represents additional shares of the Registrant&rsquo;s
  Common Stock reserved for issuance under the 2014 Employee Stock Purchase Plan (the &ldquo;<B><I>ESPP</I></B>&rdquo;) as a result
  of the automatic increase in shares reserved thereunder on January 1, 2021 pursuant to and &ldquo;evergreen&rdquo; provision contained
  in the ESPP. Pursuant to such provision, the ESPP provides that an additional number of shares will automatically be added annually
  to the shares authorized for issuance under the ESPP on January 1 <FONT STYLE="background-color: white">of each calendar year,
  from January 1, 2015 </FONT>and ending on (and including) January 1, 2024, in an amount equal to (a) the lesser of (i) 1% of the
  total number of shares of Common Stock outstanding as of the end of the immediately preceding fiscal year or (ii) 7,025 shares
  of Common Stock; or (b) such lesser number of shares of Common Stock as is determined by the Board for the applicable year.</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: left">Estimated pursuant to Rule 457(c) and Rule 457(h)(1) of
  the Securities Act solely for the purpose of calculating the registration fee. The proposed maximum offering price per share and
  proposed maximum aggregate offering price are based on the average of the high and low sale prices of the Common Stock as reported
  on The Nasdaq Capital Market on March 5, 2021.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Registrant is filing this Registration Statement on Form
  S-8 for the purpose of registering an additional 812,889 shares of common stock under the EIP and an additional 7,025 shares of
  common stock under the ESPP, pursuant to the &ldquo;evergreen&rdquo; provisions of each plan which provide for annual automatic
  increases in the number of shares of Common Stock reserved for issuance under each respective plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt">&nbsp;</DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This Registration Statement is being filed
  for the purpose of increasing the number of securities of the same class as other securities for which Registration Statements
  of the Registrant on Form S-8 relating to the same employee benefit plan are effective. The Registrant previously registered shares
  of its Common Stock for issuance under the EIP and ESPP under Registration Statements on Form S-8 filed with the Securities and
  Exchange Commission (the &ldquo;<B><I>SEC</I></B>&rdquo;) on November 25, 2014 (File No. 333-200587), January 4, 2018 (File No.
  333-222415), January 3, 2019 (File No. 333-229123) and January 15, 2020 (File No. 333-235918). Pursuant to General Instruction
  E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the Registration Statements referenced
  above.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The registrant hereby incorporates by reference
  into this Registration Statement the following documents previously filed by the registrant with the SEC (other than portions of
  Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits related to such items or other portions of documents
  filed with the SEC which were furnished, but not filed, pursuant to applicable rules promulgated by the SEC):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD>the Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000121390021014709/f10k2020_protaratherapeutics.htm">Form 10-K</A> filed with the SEC on March 11, 2021;</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD>the Company&rsquo;s Current Reports on Form 8-K filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/0001359931/000121390021005977/ea134387-8k_protaratherap.htm">February
  2, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/0001359931/000121390021008283/ea135113-8k_protara.htm">February 11,
  2021</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/0001359931/000121390021013062/ea136880-8k_protaratherap.htm">March
  3, 2021</A>; and</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD>the description of the Company&rsquo;s Common Stock contained in the Company&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465914072025/a14-15225_88a12b.htm">Form
  8-A</A> (File No. 001-36694) filed with the SEC on October 16, 2014 under the Securities Exchange Act of 1934, as amended (the
  &ldquo;<B>Exchange Act</B>&rdquo;), including any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In addition, all reports and other documents
  subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, other than Current Reports
  furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items, prior to the
  filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement
  from the date of the filing of such reports and documents. Any statement contained in a document incorporated or deemed to be
  incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
  extent that a statement herein or in any subsequently filed document which also is or is deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this
  Registration Statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 8. EXHIBITS.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 10%; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 89%; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465914074038/a14-15225_12ex3d1.htm"><FONT STYLE="font-size: 10pt">Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on October 27, 2014).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465920003115/tm201618d1_ex3-1.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on January 10, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000121390020011893/f10q0320ex3-3_artara.htm"><FONT STYLE="font-size: 10pt">Second Certificate of Amendment to the Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.3 to the Registrant&rsquo;s Quarterly Report on Form 10-Q, filed with the SEC on May 13, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465920003115/tm201618d1_ex3-2.htm"><FONT STYLE="font-size: 10pt">Certificate of Designation of Preferences, Rights and Limitations of Series 1 Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on January 10, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000121390020027951/ea127215ex3-1_protara.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Certificate of Designation of Preferences, Rights and Limitations of Series 1 Convertible Non-Voting Preferred Stock (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on September 23, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000117184317004634/exh_32.htm"><FONT STYLE="font-size: 10pt">Second Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on August 3, 2017).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000104746919005409/a2239754zex-10_5.htm"><FONT STYLE="font-size: 10pt">Registration Rights Agreement, dated as of September 23, 2019, by and among the Registrant and the institutional investors named therein (incorporated by reference to Exhibit 10.5 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on September 24, 2019).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465920003115/tm201618d1_ex4-1.htm"><FONT STYLE="font-size: 10pt">Form of Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the SEC on January 10, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="ea137341ex5-1_protara.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Cooley LLP.</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="ea137341ex23-1_protara.htm"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm.</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="ea137341ex5-1_protara.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Cooley LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="#poa_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000110465920003115/tm201618d1_ex10-1.htm"><FONT STYLE="font-size: 10pt">Amended and Restated 2014 Equity Incentive Plan of the Registrant, as amended (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s Current Report on Form 8-K, filed on January 10, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000117184320001860/exh_1025.htm"><FONT STYLE="font-size: 10pt">Forms of Stock Option Agreement, Option Exercise, Restricted Stock Unit Grant and Restricted Stock Unit Agreement under the Amended and Restated 2014 Equity Incentive Plan of the Registrant, as amended (incorporated by reference to Exhibit 10.25 to the Registrant&rsquo;s Annual Report on form 10-K for the fiscal year ended December 31, 2019 filed on March 20, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">99.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1359931/000104746914008146/a2221509zex-10_25.htm"><FONT STYLE="font-size: 10pt">2014 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.25 to Amendment No. 1 to the Company&rsquo;s Registration Statement on Form S-1 filed on October 7, 2014).</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in
  the City of New York, State of New York on March 11, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>PROTARA THERAPEUTICS, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Jesse Shefferman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Jesse Shefferman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="poa_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>KNOW ALL PERSONS BY THESE PRESENTS</B>,
  that each person whose signature appears below constitutes and appoints Jesse Shefferman as his or her true and lawful attorney-in-fact
  and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and
  agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection
  therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that
  said attorney-in-fact and agent or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Name</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 18%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Jesse Shefferman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Jesse Shefferman</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Blaine Davis</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Blaine Davis</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><I>(Principal Financial and Accounting Officer)</I></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Luke Beshar</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Luke Beshar</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Cynthia Smith</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Cynthia Smith</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Roger Garceau, M.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Roger Garceau, M.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Richard Levy, M.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Richard Levy, M.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Gregory P. Sargen</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Gregory P. Sargen</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Michael Solomon, Ph.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Michael Solomon, Ph.D.</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Barry Flannelly, Pharm.D.</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">March 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Barry Flannelly, Pharm.D.</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-3</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
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  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea137341-s8_protaratherap.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 63735}]
metadata_filer: {"company-data": {"conformed-name": "Protara Therapeutics, Inc.", "cik": "0001359931", "assigned-sic": "2836", "irs-number": "204580525", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-254124", "film-number": "21731866"}, "business-address": {"street1": "345 PARK AVENUE SOUTH", "street2": "3RD FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10010", "phone": "646-844-0337"}, "mail-address": {"street1": "345 PARK AVENUE SOUTH", "street2": "3RD FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10010"}, "former-company": [{"former-conformed-name": "ArTara Therapeutics, Inc.", "date-changed": "20200110"}, {"former-conformed-name": "PROTEON THERAPEUTICS INC", "date-changed": "20060420"}]}
text: As filed with the Securities and Exchange Commission on March 11, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  Protara Therapeutics, Inc.
  (Exact name of registrant as specified in
  its charter)
  Delaware
  20-4580525
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  345 Park Avenue South, Third Floor
  New York, NY 10010
  (Address of Principal Executive Offices)
  (Zip Code)
  Amended and Restated 2014 Equity Incentive
  Plan, as amended
  2014 Employee Stock Purchase Plan
  (Full title of the plans)
  Jesse Shefferman
  President and Chief Executive Officer
  Protara Therapeutics, Inc.
  345 Park Avenue South, Third Floor
  New York, NY 10010
  (Name and address of agent for service)
  (646) 844-0337
  (Telephone number, including area code,
  of agent for service)
  Copies to:
  Jesse Shefferman
  Ryan S. Sansom, Esq.
  Protara Therapeutics, Inc.
  Karen E. Deschaine, Esq.
  345 Park Avenue South, Third Floor
  Cooley LLP
  New York, NY 10010
  4401 Eastgate Mall
  (646) 844-0337
  San Diego, California 92121
  (858) 550-6000
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging
  growth company" in Rule 12b-2 of the Exchange Act.
  Large
      accelerated filer
  ☐
  Accelerated
      filer
  ☐
  Non-accelerated
      filer
  ☒
  Smaller
      reporting company
  ☒
  Emerging
      growth company
  ☐
  If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount to be
  Registered (1)
  Proposed
  Maximum
  Offering
  Price per
  Share (4)
  Proposed
  Maximum
  Aggregate
  Offering
  Price (4)
  Amount of
  Registration
  Fee
  Amended
                                           and Restated 2014 Equity Incentive Plan, as amended
  (Common stock, $0.001 par value
                                           per share)
  812,889 shares (2)
  $
  13.89
  $
  11,291,028.21
  $
  1,231.85
  2014 Employee Stock
                                                          Purchase Plan
  (Common stock, $0.001 par value per share)
  7,025 shares (3)
  $
  13.89
  $
  97,577.25
  $
  10.65
  Total
  819,914 shares
  —
  $
  11,388,605.46
  $
  1,242.50
  (1)
  Pursuant to Rule 416(a) under the Securities Act of 1933,
  as amended (the "
  Securities Act
  "), this Registration Statement shall also cover any additional shares
  of Protara Therapeutics, Inc.'s (the "
  Registrant
  ") common stock, par value $0.001 per share ("
  Common
  Stock
  ") that become issuable under the above-named plans by reason of any stock dividend, stock split, recapitalization
  or any other similar transaction effected without receipt of consideration which results in an increase in the number of the Registrant's
  outstanding shares of Common Stock.
  (2)
  Represents additional shares of Common Stock reserved for
  future grant under the Amended and Restated 2014 Equity Incentive Plan, as amended (the "
  EIP
  ") as a
  result of the automatic increase in shares reserved thereunder on
  January 1, 2021 pursuant
  to an "evergreen" provision contained in the EIP. Pursuant to such provision, the EIP provides that an additional
  number of shares will automatically be added annually to the shares authorized for issuance under the EIP on January 1 of each
  calendar year in an amount equal to (a) 4% of the total number of shares of the Registrant's Stock (as defined in the EIP)
  outstanding as of the end of the immediately preceding fiscal year; or (b)
  such lesser number of shares of Common Stock
  as is determined by the Registrant's board of directors (the "
  Board
  ") for the applicable year.
  (3)
  Represents additional shares of the Registrant's
  Common Stock reserved for issuance under the 2014 Employee Stock Purchase Plan (the "
  ESPP
  ") as a result
  of the automatic increase in shares reserved thereunder on January 1, 2021 pursuant to and "evergreen" provision contained
  in the ESPP. Pursuant to such provision, the ESPP provides that an additional number of shares will automatically be added annually
  to the shares authorized for issuance under the ESPP on January 1
  of each calendar year,
  from January 1, 2015
  and ending on (and including) January 1, 2024, in an amount equal to (a) the lesser of (i) 1% of the
  total number of shares of Common Stock outstanding as of the end of the immediately preceding fiscal year or (ii) 7,025 shares
  of Common Stock; or (b) such lesser number of shares of Common Stock as is determined by the Board for the applicable year.
  (4)
  Estimated pursuant to Rule 457(c) and Rule 457(h)(1) of
  the Securities Act solely for the purpose of calculating the registration fee. The proposed maximum offering price per share and
  proposed maximum aggregate offering price are based on the average of the high and low sale prices of the Common Stock as reported
  on The Nasdaq Capital Market on March 5, 2021.
  PART I
  EXPLANATORY NOTE
  The Registrant is filing this Registration Statement on Form
  S-8 for the purpose of registering an additional 812,889 shares of common stock under the EIP and an additional 7,025 shares of
  common stock under the ESPP, pursuant to the "evergreen" provisions of each plan which provide for annual automatic
  increases in the number of shares of Common Stock reserved for issuance under each respective plan.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  This Registration Statement is being filed
  for the purpose of increasing the number of securities of the same class as other securities for which Registration Statements
  of the Registrant on Form S-8 relating to the same employee benefit plan are effective. The Registrant previously registered shares
  of its Common Stock for issuance under the EIP and ESPP under Registration Statements on Form S-8 filed with the Securities and
  Exchange Commission (the "
  SEC
  ") on November 25, 2014 (File No. 333-200587), January 4, 2018 (File No.
  333-222415), January 3, 2019 (File No. 333-229123) and January 15, 2020 (File No. 333-235918). Pursuant to General Instruction
  E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the Registration Statements referenced
  above.
  The registrant hereby incorporates by reference
  into this Registration Statement the following documents previously filed by the registrant with the SEC (other than portions of
  Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits related to such items or other portions of documents
  filed with the SEC which were furnished, but not filed, pursuant to applicable rules promulgated by the SEC):
  ●
  the Company's Annual Report on
  Form 10-K
  filed with the SEC on March 11, 2021;
  ●
  the Company's Current Reports on Form 8-K filed with the SEC on
  February
  2, 2021
  ,
  February 11,
  2021
  and
  March
  3, 2021
  ; and
  ●
  the description of the Company's Common Stock contained in the Company's Registration Statement on
  Form
  8-A
  (File No. 001-36694) filed with the SEC on October 16, 2014 under the Securities Exchange Act of 1934, as amended (the
  "
  Exchange Act
  "), including any amendments or reports filed for the purpose of updating such description.
  In addition, all reports and other documents
  subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, other than Current Reports
  furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items, prior to the
  filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
  then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement
  from the date of the filing of such reports and documents. Any statement contained in a document incorporated or deemed to be
  incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
  extent that a statement herein or in any subsequently filed document which also is or is deemed to be incorporated by reference
  herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this
  Registration Statement, except as so modified or superseded.
  II-
  1
  ITEM 8. EXHIBITS.
  Exhibit
  Number
  Description
  4.1
  Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the SEC on October 27, 2014).
  4.2
  Certificate of Amendment to the Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the SEC on January 10, 2020).
  4.3
  Second Certificate of Amendment to the Sixth Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.3 to the Registrant's Quarterly Report on Form 10-Q, filed with the SEC on May 13, 2020).
  4.4
  Certificate of Designation of Preferences, Rights and Limitations of Series 1 Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K, filed with the SEC on January 10, 2020).
  4.5
  Certificate of Amendment to the Certificate of Designation of Preferences, Rights and Limitations of Series 1 Convertible Non-Voting Preferred Stock (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the SEC on September 23, 2020).
  4.6
  Second Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K, filed with the SEC on August 3, 2017).
  4.7
  Registration Rights Agreement, dated as of September 23, 2019, by and among the Registrant and the institutional investors named therein (incorporated by reference to Exhibit 10.5 to the Registrant's Current Report on Form 8-K, filed with the SEC on September 24, 2019).
  4.8
  Form of Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Registrant's Current Report on Form 8-K, filed with the SEC on January 10, 2020).
  5.1
  Opinion of Cooley LLP.
  23.1
  Consent of Independent Registered Public Accounting Firm.
  23.3
  Consent of Cooley LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (included on signature page).
  99.1
  Amended and Restated 2014 Equity Incentive Plan of the Registrant, as amended (incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on January 10, 2020).
  99.2
  Forms of Stock Option Agreement, Option Exercise, Restricted Stock Unit Grant and Restricted Stock Unit Agreement under the Amended and Restated 2014 Equity Incentive Plan of the Registrant, as amended (incorporated by reference to Exhibit 10.25 to the Registrant's Annual Report on form 10-K for the fiscal year ended December 31, 2019 filed on March 20, 2020).
  99.3
  2014 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.25 to Amendment No. 1 to the Company's Registration Statement on Form S-1 filed on October 7, 2014).
  II-
  2
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in
  the City of New York, State of New York on March 11, 2021.
  PROTARA THERAPEUTICS, INC.
  By:
  /s/ Jesse Shefferman
  Jesse Shefferman
  President and Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS
  ,
  that each person whose signature appears below constitutes and appoints Jesse Shefferman as his or her true and lawful attorney-in-fact
  and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign any and all amendments to this Registration Statement, and to file the same, with all exhibits thereto,
  and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and
  agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection
  therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that
  said attorney-in-fact and agent or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
  Name
  Title
  Date
  /s/ Jesse Shefferman
  President and Chief Executive Officer and Director
  March 11, 2021
  Jesse Shefferman
  (Principal Executive Officer)
  /s/ Blaine Davis
  Chief Financial Officer
  March 11, 2021
  Blaine Davis
  (Principal Financial and Accounting Officer)
  /s/ Luke Beshar
  Chairman of the Board of Directors
  March 11, 2021
  Luke Beshar
  /s/ Cynthia Smith
  Director
  March 11, 2021
  Cynthia Smith
  /s/ Roger Garceau, M.D.
  Director
  March 11, 2021
  Roger Garceau, M.D.
  /s/ Richard Levy, M.D.
  Director
  March 11, 2021
  Richard Levy, M.D.
  /s/ Gregory P. Sargen
  Director
  March 11, 2021
  Gregory P. Sargen
  /s/ Michael Solomon, Ph.D.
  Director
  March 11, 2021
  Michael Solomon, Ph.D.
  /s/ Barry Flannelly, Pharm.D.
  Director
  March 11, 2021
  Barry Flannelly, Pharm.D.
  II-3