Correspondence 0001437749-22-027855 from TALPHERA, INC. (TLPH)
TALPHERA, INC.
Date: Nov. 21, 2022 · CIK: 0001427925 · Accession: 0001437749-22-027855
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268396
Letter
acrx20221121_corresp.htm
ACELRX PHARMACEUTICALS, INC.
25821 Industrial Boulevard, Suite 400
Hayward, CA 94545
November 21, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE: AcelRx Pharmaceuticals, Inc.
Registration Statement on Form S-3
File No. 333-268396
Ladies and Gentlemen:
AcelRx Pharmaceuticals, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3, as amended to become effective on November 22, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John T. McKenna, Mark B. Weeks and David R. Ambler of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John T. McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Mark B. Weeks at (650) 843-5011 or David R. Ambler at (650) 843-5899.
Very truly yours,
ACELRX PHARMACEUTICALS, INC.
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CORRESP 1 filename1.htm acrx20221121_corresp.htm ACELRX PHARMACEUTICALS, INC. 25821 Industrial Boulevard, Suite 400 Hayward, CA 94545 November 21, 2022 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 RE: AcelRx Pharmaceuticals, Inc. Registration Statement on Form S-3 File No. 333-268396 Ladies and Gentlemen: AcelRx Pharmaceuticals, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3, as amended to become effective on November 22, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John T. McKenna, Mark B. Weeks and David R. Ambler of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with John T. McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Mark B. Weeks at (650) 843-5011 or David R. Ambler at (650) 843-5899. Very truly yours, ACELRX PHARMACEUTICALS, INC. By: /s/ Vincent J. Angotti Name: Vincent J. Angotti Title: Chief Executive Officer cc: Thomas McCracken, AcelRx Pharmaceuticals, Inc. John T. McKenna, Cooley LLP Mark B. Weeks, Cooley LLP David R. Ambler, Cooley LLP