SEC Comment Letter 0000000000-24-001598 to TALPHERA, INC. (TLPH)
TALPHERA, INC.
Date: Feb. 9, 2024 · CIK: 0001427925 · Accession: 0000000000-24-001598
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276898
Letter
United States securities and exchange commission logo February 9, 2024 Vincent J. Angotti Chief Executive Officer Talphera, Inc. 1850 Gateway Drive, Suite 175 San Mateo, CA 94404 Re:Talphera, Inc. Registration Statement on Form S-3 Filed February 6, 2024 File No. 333-276898 Dear Vincent J. 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John T. McKenna, Esq.
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United States securities and exchange commission logo
February 9, 2024
Vincent J. Angotti
Chief Executive Officer
Talphera, Inc.
1850 Gateway Drive, Suite 175
San Mateo, CA 94404
Re:Talphera, Inc.
Registration Statement on Form S-3
Filed February 6, 2024
File No. 333-276898
Dear Vincent J. 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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: John T. McKenna, Esq.