Correspondence 0001437749-24-003663 from TALPHERA, INC. (TLPH)
TALPHERA, INC.
Date: Feb. 9, 2024 · CIK: 0001427925 · Accession: 0001437749-24-003663
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File numbers found in text: 333-276898
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CORRESP 1 filename1.htm acrx20240209_corresp.htm February 9, 2024 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 RE: Talphera, Inc. Registration Statement on Form S-3 File No. 333-276898 Ladies and Gentlemen: Talphera, 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 to become effective on February 13, 2024, 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 John T. McKenna 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. Very truly yours, TALPHERA, INC. By: /s/ Vincent J. Angotti Name: Vincent J. Angotti Title: Chief Executive Officer cc: Thomas P. McCracken, Talphera, Inc. John T. McKenna, Cooley LLP www.talphera.com 1850 Gateway Drive, Suite 175, San Mateo, CA 94404