# EDGAR Filing Document

**Accession Number:** 0001729214
**File Stem:** 0001104659-26-014490
**Filing Date:** 2026-2
**Character Count:** 2694
**Document Hash:** 37d15cc809f6643df8069aec22a295d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-014490.hdr.sgml**: 20260331

**ACCESSION NUMBER**: 0001104659-26-014490

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260212

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** XORTX Therapeutics Inc.
- **CENTRAL INDEX KEY:** 0001729214
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 2400 - 745 THURLOW STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6E 0C5
- **BUSINESS PHONE:** 403-607-2621

**MAIL ADDRESS:**
- **STREET 1:** SUITE 2400 - 745 THURLOW STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6E 0C5

**XORTX THERAPEUTICS INC.**

**3710 – 33rd Street NW**

**Calgary, Alberta, T2L 2M1**

**Canada**

***VIA EDGAR***

February 12, 2026

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Chris Edwards

---

| | |
|:---|:---|
| **Re:** | **XORTX THERAPEUTICS INC.** |
|  | **Registration Statement on Form F-1 (File No. 333-290512)** |
|  | **Request for Acceleration of Effective Date** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, XORTX Therapeutics Inc., Inc. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") accelerate the effective date of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") so that the Registration Statement will be declared effective as of 4:15 p.m. Eastern time, on Tuesday, February 17, 2026, or as soon as practicable thereafter. The Company hereby authorizes Alexander T. Yarbrough or Thomas M. Rose, both of whom are attorneys at the Company's outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Yarbrough at (704) 998-4077.

Thank you for your assistance in this matter.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **XORTX Therapeutics Inc.** | **XORTX Therapeutics Inc.** |
| /s/ Allen Davidoff | /s/ Allen Davidoff |
| Name: | Allen Davidoff |
| Title: | Chief Executive Officer |

---

cc (via email): Thomas M. Rose, Troutman Pepper Locke LLP Alexander T. Yarbrough, Troutman Pepper Locke LLP Ross Carmel, Sichenzia Ross Ference Carmel LLP Thiago Spercel, Sichenzia Ross Ference Carmel LLP