SEC Comment Letter for TALPHERA, INC. (TLPH) (CIK 0001427925) (TLPH) — Apr 14, 2020
TALPHERA, INC. (TLPH) (CIK 0001427925)
Date: April 14, 2020 · CIK: 0001427925 · Accession: 0000000000-20-003202
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Reasoning
File numbers found in text: 333-237584
Letter
April 13, 2020 Vincent J. Angotti Chief Executive Officer AcelRx Pharmaceuticals, Inc. 351 Galveston Drive Redwood City, CA 94063 Re:AcelRx Pharmaceuticals, Inc. Registration Statement on Form S-4 Filed April 6, 2020 File No. 333-237584 Dear Mr. Angotti: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rama Padmanabhan - Cooley LLP
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April 13, 2020
Vincent J. Angotti
Chief Executive Officer
AcelRx Pharmaceuticals, Inc.
351 Galveston Drive
Redwood City, CA 94063
Re:AcelRx Pharmaceuticals, Inc.
Registration Statement on Form S-4
Filed April 6, 2020
File No. 333-237584
Dear Mr. Angotti:
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 Irene Paik at 202-551-6553 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Rama Padmanabhan - Cooley LLP