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CORRESP Filing

TALPHERA, INC.
Date: Sept. 25, 2025 · CIK: 0001427925 · Accession: 0001437749-25-029879

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File numbers found in text: 333-290454

Date
September 25, 2025
Author
Vincent J. Angotti
Form
CORRESP
Company
TALPHERA, INC.

Letter

RE:

acrx20250925_corresp.htm

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

September 25, 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. 333-290454

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 September 29, 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

 acrx20250925_corresp.htm

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

 September 25, 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. 333-290454

 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 September 29, 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

 Title: Chief Executive Officer

 cc:

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