JD,
   Eliot did write a bit in his essay on Middleton, which is excerpted in Selected Prose (ed. Kermode), and I believe included entirely in Selected Essays. On page 189 of SP you can find these remarks:
"In The Roaring Girl we read with toil through a mass of cheap conventional intrigue, and suddenly we realize that we are, and have been for some time without knowing it, observing a real and unique human being."
He continues, after a few pages:
"The Roaring Girl has no apparent relation to Middleton's tragedies, yet it is agreed to be primarily the work of Middleton. It is typical of the comedies of Middleton, and it is the best" (192).
"The Roaring Girl is as artificial as any comedy of the time; its plot creaks loudly; yet the Girl herself is always real. She may rant, she may behave preposterously, but she remains a type of the sort of woman who has renounced all happiness for herself and who lives only for a principle. Nowhere more clearly than in The Roaring Girl can the hand of Middleton be distinguished from the hand of Dekker. Dekker is all sentiment; and indeed, in the so admired passages of A Fair Quarrel, applauded by Lamb, the mood if not the hand of Dekker seems to the unexpert critic to be more present than Middleton's. A Fair Quarrel seems as much, if not more, Dekker's than Middleton's. Similarly with The Spanish Gypsy, which can with difficulty be attributed to Middleton. But the feeling about Moll Cut-Purse of The Roaring Girl is Middleton's rather than anybody's. In Middleton's tragedy there is a strain of realism underneath, which is one with the poetry; and in his comedy we find the same thing" (193).
"That Middleton's comedy was 'photographic', that it introduces us to the low life of the time far better than anything in the comedy of Shakespeare of the comedy of Jonson, better than anything except the pamphlets of Dekker and Greene and Nashe, there is little doubt. But it produced one great play -- The Roaring Girl -- a great play in spite of the tedious long speeches of some of the principal characters, in spite of the clumsy machinery of the plot: for the reason that Middleton was a great observer of human nature, without fear, without sentiment, without prejudice" (194).
 
Other than this one essay, I am unaware of any references to Middleton's play in Eliot's work. I do hope this helps toward an answer of your question.
 
Best wishes,
Will Gray

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Did Eliot write about "The Roaring Girl"?