SEC Comment Letter 0000000000-23-005611 to Tracon Pharmaceuticals, Inc. (TCON) (CIK 0001394319)
Tracon Pharmaceuticals, Inc. (TCON) (CIK 0001394319)
Date: May 26, 2023 · CIK: 0001394319 · Accession: 0000000000-23-005611
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File numbers found in text: 333-272100
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United States securities and exchange commission logo
May 26, 2023
Scott Brown
Chief Financial Officer
Tracon Pharmaceuticals, Inc.
4350 La Jolla Village Drive, Suite 800
San Diego, CA 92122
Re:Tracon Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed May 19, 2023
File No. 333-272100
Dear Scott Brown:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Alexa Smith, Esq.