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CORRESP Filing

TALPHERA, INC.
Date: May 9, 2025 · CIK: 0001427925 · Accession: 0001437749-25-015731

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File numbers found in text: 333-286957

Date
May 9, 2025
Author
Vincent J. Angotti
Form
CORRESP
Company
TALPHERA, INC.

Letter

RE:

acrx20250509_corresp.htm

TALPHERA, INC. 1850 Gateway Drive, Suite 175 San Mateo, CA 94404

May 9, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Talphera, Inc.

Registration Statement on Form S-3

File No. 333-286957

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 May 12, 2025, 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.

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CORRESP
 1
 filename1.htm

 acrx20250509_corresp.htm

 TALPHERA, INC.
 1850 Gateway Drive, Suite 175
 San Mateo, CA 94404

 May 9, 2025

 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. 333-286957

 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 May 12, 2025, 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

 Date:

 Chief Executive Officer

 cc:

 Raffi Asadorian, Talphera, Inc.
 John T. McKenna, Cooley LLP