CORRESP Filing
TALPHERA, INC.
Date: March 30, 2026 · CIK: 0001427925 · Accession: 0001437749-26-010354
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294580
Letter
RE:
acrx20260330_corresp.htm
TALPHERA, INC. 1850 Gateway Drive, Suite 175 San Mateo, CA 94404
March 30, 2026
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. 333-294580
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 April 1, 2026, 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 acrx20260330_corresp.htm TALPHERA, INC. 1850 Gateway Drive, Suite 175 San Mateo, CA 94404 March 30, 2026 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. 333-294580 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 April 1, 2026, 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: Title: Vincent J. Angotti Chief Executive Officer cc: Raffi Asadorian, Talphera, Inc. John T. McKenna, Cooley LLP