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UPLOAD Filing

TALPHERA, INC.
Date: May 8, 2025 · CIK: 0001427925 · Accession: 0000000000-25-004913

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File numbers found in text: 333-286957

Date
May 8, 2025
Author
Division of
Form
UPLOAD
Company
TALPHERA, INC.

Letter

Re: Talphera, Inc. Registration Statement on Form S-3 Filed May 2, 2025 File No. 333-286957 Dear Vincent Angotti:

May 8, 2025

Vincent Angotti Chief Executive Officer Talphera, Inc. 1850 Gateway Drive, Suite 175 San Mateo, CA 94404

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 Jason Drory at 202-551-8342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: John McKenna

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 8, 2025

Vincent 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 May 2, 2025
 File No. 333-286957
Dear Vincent 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 Jason Drory at 202-551-8342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: John McKenna
</TEXT>
</DOCUMENT>