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UPLOAD Filing

TALPHERA, INC.
Date: March 30, 2026 · CIK: 0001427925 · Accession: 0000000000-26-003186

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-294580

Date
March 30, 2026
Author
Division of
Form
UPLOAD
Company
TALPHERA, INC.

Letter

Re: Talphera, Inc. Registration Statement on Form S-3 Filed March 25, 2026 File No. 333-294580 Dear Vincent Angotti:

March 30, 2026

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 Alan Campbell at 202-551-4224 with any questions.

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 30, 2026

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 March 25, 2026
 File No. 333-294580
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 Alan Campbell at 202-551-4224 with any questions.

 Sincerely,

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