SEC Comment Letter for TALPHERA, INC. (TLPH) (CIK 0001427925) (TLPH) — Nov 25, 2019
TALPHERA, INC. (TLPH) (CIK 0001427925)
Date: Nov. 25, 2019 · CIK: 0001427925 · Accession: 0000000000-19-015839
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File numbers found in text: 001-35068
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November 25, 2019
Raffi M. Asadorian
Chief Financial Officer
ACELRX PHARMACEUTICALS INC
351 Galveston Drive
Redwood City, CA 94063
Re:ACELRX PHARMACEUTICALS INC
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 7, 2019
File No. 001-35068
Dear Mr. Asadorian:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences