SEC Comment Letter 0000000000-23-003247 to TALPHERA, INC. (TLPH)
TALPHERA, INC.
Date: March 30, 2023 · CIK: 0001427925 · Accession: 0000000000-23-003247
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo March 30, 2023 Raffi Asadorian Chief Financial Officer ACELRX PHARMACEUTICALS INC 25821 Industrial Boulevard Suite 400 Hayward, CA 94545 Re:ACELRX PHARMACEUTICALS INC Dear Raffi Asadorian: We have reviewed your filing and have the following comment. In some of our comments, 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. Form 8-K filed March 30, 2023 Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, page 2 1.Please revise your disclosure to include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3). 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 Kevin W. Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameRaffi Asadorian Comapany NameACELRX PHARMACEUTICALS INC March 30, 2023 Page 2 FirstName LastName Raffi Asadorian ACELRX PHARMACEUTICALS INC March 30, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
March 30, 2023
Raffi Asadorian
Chief Financial Officer
ACELRX PHARMACEUTICALS INC
25821 Industrial Boulevard
Suite 400
Hayward, CA 94545
Re:ACELRX PHARMACEUTICALS INC
Dear Raffi Asadorian:
We have reviewed your filing and have the following comment. In some of our
comments, 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.
Form 8-K filed March 30, 2023
Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or
Completed Interim Review, page 2
1.Please revise your disclosure to include a statement of whether the audit committee, or the
board of directors in the absence of an audit committee, or authorized officer or officers,
discussed with the registrant’s independent accountant the matters disclosed in the filing
pursuant to Item 4.02(a)(3).
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 Kevin W. Vaughn at 202-551-3494 if you have questions regarding
comments on the financial statements and related matters.
FirstName LastNameRaffi Asadorian
Comapany NameACELRX PHARMACEUTICALS INC
March 30, 2023 Page 2
FirstName LastName
Raffi Asadorian
ACELRX PHARMACEUTICALS INC
March 30, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences