UPLOAD Filing
TALPHERA, INC.
Date: March 30, 2026 · CIK: 0001427925 · Accession: 0000000000-26-003186
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File numbers found in text: 333-294580
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<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>