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                         September 27, 2021

       Carlos Garcia-Parada
       Chief Financial Officer
       Rocket Pharmaceuticals, Inc.
       9 Cedarbrook Drive
       Cranbury, NJ 08512

                                                        Re: Rocket
Pharmaceuticals, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed March 1, 2021
                                                            File No. 001-36829

       Dear Mr. Garcia-Parada:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.
 Carlos Garcia-Parada
FirstName LastNameCarlos
Rocket Pharmaceuticals, Inc.Garcia-Parada
Comapany 27,
September  NameRocket
              2021      Pharmaceuticals, Inc.
September
Page 2    27, 2021 Page 2
FirstName LastName
Form 10-K for the Fiscal Year Ended December 31, 2020

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 62

1.       We note the discussion on page 61 that R&D activities are central to
your business model
         and that you expect them to increase substantially over the next
several years. We also see
         direct R&D expenses are tracked on a program-by-program basis for your
product
         candidates. Accordingly, please revise future filings to quantify and
discuss costs by
         product candidate as well as by the type or nature of expense for each
period presented.
       In closing, 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.

        You may contact Tara Harkins at (202) 551-3639 or Kevin Kuhar,
Accounting Branch
Chief, at (202) 551-3662 with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences